TMI Blog2015 (11) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter 3918.10 Of polymers of vinyl chloride 3918.90 Of other plastics 59.03 Textile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ric, having plastic lamination on one surface are joined together by hot, molten, bitumen. The bitumen coat is applied on the exposed jute surface so that, in the final product, the two layers of jute fabric do not remain exposed anymore and the plastic laminations are now the visible surface on both the sides of the floor covering. The thick plastic coat is visible to the naked eye while the jute surfaces are not visible. We may record here that the Customs, Excise and Service Tax Appellate Tribunal (hereinfter referred to as 'CESTAT') 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 dominant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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