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2017 (2) TMI 1147 - AT - Central ExciseClassification of 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? - Held that: - on going 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 - the goods in question do not consist 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 CEA, 1985. In the absence of such evidence sub heading note 2 (B) Section XI of the CEA, 1985 is not applicable to the facts of this case - appeal dismissed - decided against Revenue.
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