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TMI Blog2009 (9) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... her than as having separate identity of having a exposed surface and under surface. The tacking of the fibers of polypropylene and jute to be further needle punched into Hessian cloth brings into existence one commodity that is carpet. – Held that - It is well known that the tribunal being the last authority on fact, it is not proper for this Court, in exercise of its power under Section 35 L(b) of the Central Excise Act, 1944, to disturb such findings of the tribunal since such findings are based on evidence – revenue’s appeal dismissed. - 3758, 5631, 4686, 5845 OF 2006 & 5342 of 2007 - - - Dated:- 8-9-2009 - D.K. JAIN and ASOK KUMAR GANGULY, JJ. [ Judgment per GANGULY, J.]. - This judgment deals with Civil Appeal Nos.3758/2006, 563 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Technology, who visited the factory of the respondents and examined the manufacturing process of the varieties of carpets in question and gave the said opinion. 6. The Revenue before us also did not dispute the correctness of the said opinion. 7. The learned counsel for the respondents- company also relied on an Order-in-original No.69/89 dated 29/12/1989 passed by the Collector, Central Excise, New Delhi as also the findings recorded in the said order. The relevant portion of the said order is as below: "Chapter-Note (1) of Chapter 57 will not determine the fact that floor covering is floor covering of jute or polypropylene. The said Chapter Note describes and defines the floor covering. Section Note (4) and (14) has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther question as to whether the product is floor covering of jute or polypropylene. It only says that if the exposed surface of the article textile material, the product is treated as carpet and other textile floor coverings. To say that because exposed surface is polypropylene the product would be treated as floor covering of polypropylene would be a total misreading of Chapter Note(1). On the other hand, as rightly pointed out by the party, the question as to whether the product is floor covering of jute or floor covering of polypropylene can be decided only in terms of Sec. 14(a) of Sec. XI read with Sec.(2) of Sec. XI. Stated briefly these section notes provide that products containing two or more textile materials would be regarded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as having separate identity of having a exposed surface and under surface. The tacking of the fibers of polypropylene and jute to be further needle punched into Hessian cloth brings into existence one commodity that is carpet." 13. The tribunal after discussing the Chapter Notes, Sub-headings and also the Section Notes returned a finding that the classification should be done on the basis of the predominance test, that is to say, on the basis of textile materials which predominate by weight over other single textile material. 14. The tribunal noted that before the adjudicating authorities it has been claimed that the carpets manufactured by the appellants has jute contents of 75% to 85% and the tribunal noted that "the revenue ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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