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2009 (9) TMI 7 - SC - Central Excise
Carpets - Classification - Rules for the Interpretation of the Schedule - manufacturers of carpets by interlacing yarns of three different types, namely, jute, cotton and polypropylene – predominance of jute or fabric - Tribunal held that such carpets were clearly classifiable as jute carpets as the test of predominance of jute over other single textile material is the deciding factor for classification purposes. – Held that - Since the goods admittedly fall under Chapter 57 and consist of more than two or more textile materials, it has to be classified on the basis of that textile material which predominates by weight over any other single textile material. As in the goods in question jute admittedly predominates by weight over each other single textile material, the said Carpet could only be classified as jute carpets and nothing else - the mere fact that the surface of the carpet is polypropylene fiber, it does not cease to become jute carpet - the most specific description shall be preferred to the heading providing a more general description – Decision of the Tribunal upheld.