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2018 (2) TMI 774 - AT - Central ExciseClassification of goods - carpets/floor coverings - car mats, made up of felt - predominance test - whether classified under Chapter Sub-heading No.5703.20 of the CETA or under under Chapter Sub-heading No.5703.90? - Held that: - the mere fact that the surface of the carpet is polypropylene fibre, it does not cease to be jute carpets. The argument of Revenue on the basis of surface or essentially test was held to be erroneous. - Rule 3 of the Rules of interpretation of the schedule to the Act should be applied and by applying the said Rule the goods manufactured by the respondent company - Champdany Industries Ltd., should be covered under the heading ‘others’. Hon'ble Supreme Court in M/s Champadany Industries Ltd. [2009 (9) TMI 7 - SUPREME COURT OF INDIA] have been followed by coordinate Bench of this Tribunal in UNI Products India Ltd. versus CCE [2009 (9) TMI 6 - SUPREME COURT OF INDIA], wherein under similar facts and circumstances of classification of jute carpets having content of about 75% to 80% of jute and rest of other textile material. Appeal allowed - decided in favor of appellant.
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