9911796707
TMI Blog2016 (12) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent ORDER The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondents are engaged in the manufacture of carpet in the Tariff Nomenclature as "Others Carpets and other floor coverings, whether or not made up others" falling under sub heading 5703.90 of the First Schedule to the Central Excise Tariff Act, 1985. The carpets manufactured by the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er examining the issue held that the impugned goods are jutes carpet classifying the same under sub heading 5703.20. Aggrieved with the said order, the Revenue is in appeal before us. 3. Learned AR submits that the Commissioner (Appeals) relied on the decision of this Tribunal in the case of Uni Products (India) Ltd. - 2006 (72) RLT 755. The facts of this case are not applicable to the facts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al on its own merits. 5. We have seen that in the impugned order, the Commissioner (Appeals) has examined the issue in details and has observed as under: I have carefully considered the facts on record, brief submitted by the appellants and submissions made at the time of personal hearing. It has been pleaded by the appellants that all the 11 show cause notices have been issued on the sole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urface no account shall be taken of the ground fabrics in the description of the goods or in the process of manufacture. We find that the goods in question consisting of a ground fabric and a pile or looped surface which is essential condition to specify the product in the sub heading note 2(B) of Section XI of the Central Excise Act, 1985. In the absence of such evidence sub heading note 2 (B) Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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