TaxTMI 
TaxTMI 
2015 (11) TMI 963
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.... Adv., Mr. T. M. Singh, Adv., Ms. Aruna Gupta, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V. Sridharan, Sr. Adv., Mr. M. P. Devanath, Adv., Mr. S. Vasudevan, Adv., Ms. L. Charanaya, Adv., Mr. T. D. Satish, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. And Mr. Aditya Bhattacharya, Adv. ORDER In this appeal the questions that arise for consideration are formulated as und....
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....is engaged in the manufacture of two types of plastic laminated jute fabrics, viz., (i) laminated with plastic on both sides (ii) laminated with plastic only on one side. The Department wants these products to be classified under Chapter Heading 3918.90 whereas the assessee claims that these are covered by Chapter Heading 59. The respective competing entries reads as under: - 39.18 Floor cover....
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....of these products is described in the Show Cause Notice itself about which there is no dispute. As per this, the assessee procured jute fabrics, bitumen, polyethylene chips and master batch from various sources. In the first part of manufacturing process, the jute fabric is unrolled and brought with the help of a series of rollers to a plastic extrusion machine. The plastic material chips etc., ar....
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....#39;) has accepted the claim of the assessee herein and we feel that it is rightly so. On the face of it, by going through the aforesaid manufacturing process, 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 mor....