TMI Blog2016 (12) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... ote 2(B) (ii) of Section XI of the Central Excise Act, 1985 wherein the textile products consisting of a ground fabric and a pile or looped surface 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther 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 respondents are made of jute base, polypropylene and adhesive. During the period from May, 1999 to July, 2004, the respondent cleared carpets and its waste classifying under sub heading 5703.20 at nil rate of duty. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the present case as in the case of Uni Products (India) Ltd. there is a tacking of jute and polypropylene fibres together first and then needle punching. In this case, the tope surface of the said carpet is m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ground of sub heading note 2(B) (ii) of section XI of the Central Excise Tariff Act, 1985. They had submitted their manufacturing process with their first reply to SCN on 12.11.1999, explaining that no pile or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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) Section XI of the Central Excise Act, 1985 is not applicable to the facts of this case. Therefore, we do not find any infirmity in the impugned order, the same is upheld and the appeal filed by the Revenue is dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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