TMI Blog2018 (2) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... es Ltd., should be covered under the heading ‘others’. Hon'ble Supreme Court in M/s Champadany Industries Ltd. [2009 (9) TMI 7 - SUPREME COURT OF INDIA] have been followed by coordinate Bench of this Tribunal in UNI Products India Ltd. versus CCE [2009 (9) TMI 6 - SUPREME COURT OF INDIA], wherein under similar facts and circumstances of classification of jute carpets having content of about 75% to 80% of jute and rest of other textile material. Appeal allowed - decided in favor of appellant. - E/977/2010-EX[DB] - A/71905/2017-EX[DB] - Dated:- 13-7-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta (Advocate), for Appellant Shri Rajeev Ranjan (Joint Commissioner) AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.5703.90 on the basis of essential character of the item after taking resort to the general Rules of interpretation as provided in the CETA. Learned Commissioner relied upon the judgment of Hon ble Supreme Court in the case of M/s O. K. Play (India) vs. CCE 2005(180) E.L.T. 300 (SC) wherein the Court emphatically observed that importance is given to the Rules of interpretation of the CETA and the functional utility, design, shape and predominant use have also got to be taken into account while determining classification of an item. The Learned Commissioner also held that the decision relied upon by the appellant in the case of CCE, Bhubaneswar-I Vs Champdany Industries Ltd. 2009 (241) E.L.T. 481 (S.C.) is distinguishable on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... predominance test, the content of jute in the carpet is higher and more than 50%. Polypropylene fibre has also been accepted by the Revenue as the textile material falling under Chapter 55. Therefore, the mere fact that the surface of the carpet is polypropylene fibre, it does not cease to be jute carpets. The argument of Revenue on the basis of surface or essentially test was held to be erroneous. The other argument of Revenue that for the purpose of classification, Rule 3 of the Rules of interpretation of the schedule to the Act should be applied and by applying the said Rule the goods manufactured by the respondent company - Champdany Industries Ltd., should be covered under the heading others . The Hon'ble Court rejected the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company are to be classified as jute carpet or jute floor coverings. The Learned Counsel further points out that the said ruling of Honble Supreme Court in M/s Champadany Industries Ltd. (supra) have been followed by coordinate Bench of this Tribunal in UNI Products India Ltd. versus CCE reported at 2009 (241) E.L.T. 491, wherein under similar facts and circumstances of classification of jute carpets having content of about 75% to 80% of jute and rest of other textile material. This Tribunal had held, following the ruling in Champdany Industries Ltd., where it was decided with respect to the predominance test as held by the Hon'ble Supreme Court. The said ruling of this Tribunal UNI Products India Ltd. was confirmed by the Apex Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under dispute. We find that such figures of clearance of car mats and fabrics, is less than the amount of ₹ 300/-lakhs, the limit for S.S.I. exemption under Notification No.08/2002. Accordingly, we hold that the appellant succeeds, on the second issue also and we hold that the appellant is entitled to S.S.I. exemption also:- SCN CAR MATS MADE UP OF FELT FELT FABRIC TOTAL VALUE PERIOD Value Duty Value Duty 16.12.2002 Page 51-52 90,464 14474 458499 73360 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 01/08/2011, the Hon'ble High Court observed as under: - In the facts and circumstances, we stay the effect and operation of the order dated 04/07/2011 passed by the Customs, Excise Service Tax Appellate Tribunal, New Delhi in Appeal No. E/977/2010-EX[DB] M/s Obeetee Textiles (P) Ltd. vs. C.C.E. Allahabad, and direct that the appeal be heard by the Customs, Excise Service Tax Appellate Tribunal, subject to decision of this appeal, without insisting upon the pre-deposit of the excise duty and penalty 12. The Hon'ble High Court disposed of the appeal by final order dated 22/12/2015 in the following terms: - The present appeal is disposed of in terms of the interim order dated 01/08/2011. Accordingly, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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