TMI Blog2010 (6) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... d that 'mattings other than car mattings" are liable to duty under sub-heading 5703.90 - two divergent views of the Tribunal - matter before Larger Bench to resolve the difference - E/748/2004 - 351/2010 - Dated:- 16-6-2010 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) REPRESENTED BY : Shri M. Karthikeyan, Consultant, for the Appellant. Ms. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f matting in roll form and stitching the edges so as to convert them into floor mats and this process has already been held as not amounting to "manufacture" in the case of Trans Asia Carpets Ltd. v. Commissioner of Central Excise, Meerut [2006 (116) E.L.T. 135 (Tribunal)]. However, in the subsequent decision of Jyoti Carpet Industries v. Commissioner of Central Excise, Jaipur-1 [2001 (132) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to roll form to smaller size mattings amounts to manufacture. In this view of the matter, we place the papers before the Hon'ble President to constitute a Larger Bench to resolve the difference as seen from the above. 3.The relevant papers be forwarded by the Registry to Hon'ble President to consider constitution of a Larger Bench. (Dictated and pronounced in open court) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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