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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Jute mattings manufactured - whether are floor coverings or not ? ...


Jute Mattings Qualify for Tax Benefits Under Notification No. 29/95-CE Without Exclusive Floor Covering Use Requirement.

March 9, 2016

Case Laws     Central Excise     AT

Jute mattings manufactured - whether are floor coverings or not ? - Notification No. 29/95-CE dt 16/3/1995 benefit claimed - 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. - AT

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