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Commr. Of Customs & Central Excise, U.P Versus M/s S.P.L. Siddhartha Limited & Anr.

2015 (11) TMI 963 - SUPREME COURT

Classification of goods - jute products or products of plastic - Whether the floor covering with plastic laminated on both side manufactured and cleared by M/s. SPL Siddhartha Limited [for the period from 31.05.2000 to 17.01.2005] should be classified under sub heading 3918.90 of the Central Excise Tariff Act, 1985 and accordingly, charged to the Central Excise duty @ 16% ad valorem along with appropriate interest or not - Held that:- It is clear that the products are dominantly jute products an .....

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-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 interference - Decided against Revenue. - Civil Appeal No. 1480/2007 - Dated:- 30-9-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. Yashank Adhya .....

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e manufactured and cleared by M/s. SPL Siddhartha Limited [for the period from 31.05.2000 to 17.01.2005] should be classified under sub heading 3918.90 of the Central Excise Tariff Act, 1985 and accordingly, charged to the Central Excise duty @ 16% ad valorem along with appropriate interest or not? Whether the floor covering with plastic laminated on single sides manufactured and cleared by M/s. SPL Siddhartha Limited [for the period from 26.09.2002 to 28.02.2003] should be classified under tari .....

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laims 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 fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading No. 59.02 5903.10 With polyvinyl chloride 5903.20 .....

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hips 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., are fed into the extrusion machine and a coat of molten plastic gets fixed on one side of the fabric. The one-side laminated fabric is again loaded on a roller. The roller is transferred to the other section of the factory where two such layers of jute fabric, having pl .....

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