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2016 (12) TMI 214 - AT - Central ExciseClassification of manufactured goods - carpet - classified under sub heading 5703.90 of the First Schedule to the Central Excise Tariff Act, 1985 or under sub heading 5703.20 at nil rate of duty? - Held that: - We have gone through the sub heading sub heading 5703.90 note 2(B) (ii) of Section XI of the Central Excise Act, 1985 wherein the textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabrics in the description of the goods or in the process of manufacture. We find that the goods in question consisting of a ground fabric and a pile or looped surface which is essential condition to specify the product in the sub heading note 2(B) of Section XI of the Central Excise Act, 1985. In the absence of such evidence sub heading note 2 (B) Section XI of the Central Excise Act, 1985 is not applicable to the facts of this case. Therefore, we do not find any infirmity in the impugned order, the same is upheld and the appeal filed by the Revenue is dismissed.
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