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2015 (11) TMI 963 - SC - Central ExciseClassification of goods - jute products or products of plastic - Whether the floor covering with plastic laminated on both side manufactured and cleared by M/s. SPL Siddhartha Limited [for the period from 31.05.2000 to 17.01.2005] should be classified under sub heading 3918.90 of the Central Excise Tariff Act, 1985 and accordingly, charged to the Central Excise duty @ 16% ad valorem along with appropriate interest or not - Held that:- It is clear that the products are dominantly jute products and they cannot be treated as products of plastic. Therefore, there is no question of their coverage under Chapter Heading 39. On the other hand, we find that the Entry which is more proximate to get the aforesaid product covered appears to be 59.04 which, inter alia, covers the product that is floor coverings consisting of a coating or covering applied on a textile backing. Product which is floor covering is made of jute and plastic coating is applied thereupon. - in the amendment made to the sub-Headings in Entry 59.04 in the year 2005, the product in question is described with more clarity inasmuch as Entry 5904.90.10 is described as 'Floor coverings with jute base”. There is no dispute that in the instant case, the product is a floor covering with jute as its base. - order of the CESTAT does not call for any interference - Decided against Revenue.
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