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Commissioner of Central Excise, Haldia. Versus Gloster Jute Mills Ltd.

2016 (3) TMI 224 - CESTAT KOLKATA

Jute mattings manufactured - whether are floor coverings or not ? - Notification No. 29/95-CE dt 16/3/1995 benefit claimed - Held that:- Both the Revenue as well as the Respondent has relied upon the same Dictionary description of the word “mattings” as neither the word “matting” nor “Floor covering” has been defined in Notification No. 29/95-CE. As per this dictionary meaning “matting” has been described as plaited or woven mats & similar articles made of coir fiber Jute Straw and the uses are .....

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e annexed to Notification No. 29/95-CE dt 16/3/95. Revenue has also taken an argument that exemption to Jute Matting was available under earlier Notification No. 50/90-CE dt 20/3/90, therefore, Jute Mattings are different products. In this regard we observed that Notification No. 50/90-CE dt 20/3/90 does not say that Jute mattings are not floor coverings. Accordingly we hold that nothing bars the appellant to avail the benefit of Sr. No. 3 to Notification No. 29/95-CE for their product Jute Matt .....

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uty and accordingly we also hold that extended period can not be invoked in the present proceedings.- Decided in favour of assessee - Appeal No. E/589/2007 - Order No.FO/A/75875/2015 - Dated:- 5-10-2015 - DR. D.M.MISRA, JUDICIAL MEMBER AND SHRI H.K.THAKUR, TECHNICAL MEMBER For the Petitioner : Shri B. Saher, Spl. Counsel For the Respondent : Dr. S. Chakraborty, Adv. & P. Banerjee, Adv, Sri. S. Bavariar, Adv ORDER PER SHRI H.K.THAKUR This appeal has been filed by the Revenue against OIO No. 1 .....

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of the department that mattings manufactured by the Respondent are not floor coverings as these can also be used for packing purposes or table wall covering purposes. That it is not the case of the Respondent that mattings manufactured are exclusively used as floor coverings in order to avail 5% duty as per Sr. No. 3 of table to Notification NO. 29/95-CE dt 16/3/1995. That the period of demand is 16/3/1995 to 28/02/1997 and Notification No. 29/95-CE was rescinded from 23/7/96 and duty on the goo .....

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dt 16/3/1995 to the Respondent. 3. Dr. Samir Chakraborty (Advocate), Sh. P. Banerjee (Advocate) and Sh. S. Bagaria (Advocate) appeared on behalf of the appellant. Sh. S. Chakraborty argued that Respondent claimed the classification of their manufactured product Jute Mattings under CETH 5702.49 as carpets & other textile floor coverings of Jute. That classification list was approved by the appropriate authority by allowing the benefit of Sr. No. 3 to the table to Notification No. 29/95-CE. It .....

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ance (No. 2) Bill 1996 & CBEC Circular F No. 334/14/95-TRU dt 22/7/96 the Central Excise schedule was amended with a view to build exemptions in the tariff itself & matting manufactured by the Respondent continued to be levied to 5% duty. That in order to achieve the object another Notification No. 19/96-CE dt 23/7/1996 was issued till the Finance bill 1996 was enacted which was done by rescinding Notification No. 31/96-CE dt 28/09/96: That no duty for the period 23/07/96 to 28/02/97 can .....

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der: Matting : A great Variety of plaited or woven mats and similar articles made of coir fiber Jute, straw. Uses: Floor or wall coverings, table mats That reliance placed by the department on the wordings used in Notification No. 50/90-CE dt 20/3/90 will not help the case of the Revenue as this notification does not say that mattings are not floor coverings. That it is held in the case of Gujarat Ambuja Exports Vs CC [2011 (269) ELT 239 (J)] that interpretation of a definition contained in a pa .....

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tings manufactured by the Respondents are floor coverings or not. Respondent claimed the benefit of Sr. No. 3 of Table, reproduced below, to Notification No. 29/95-CE dt 16/3/1995:- Table Sr. No. Description of goods Rate (1) (2) (3) 1. Carpets and other textile floor coverings, knitted, woven, tufted, or flocked, whether or not made up (excluding dari, sataranfi, namdahe, jute carpets and coir carpets) (i) in or in any relation to the manufacture of which any process is ordinarily carried on wi .....

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meaning matting has been described as plaited or woven mats & similar articles made of coir fiber Jute Straw and the uses are for floor or wall covering & table mats. It is thus observed that as per this meaning the mattings can also be used & understood as floor coverings. The argument taken by the Revenue that floor coverings of jute should be exclusively used for floor covering is not supported by as such specific mention in the exemption notification. It has been correctly obser .....

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