Manufacture and tariff classification of floor mats and car mats referred to a Larger Bench after conflicting views

CESTAT considered whether cutting matting in roll form into smaller floor mats by stitching the edges amounts to manufacture, and how floor mats and car mats should be classified for duty and exemption purposes. Noting divergent views on the manufacture question, it directed that the papers be placed before the President for constitution of a Larger Bench to resolve the conflict.

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Issues: Whether the activity of cutting matting in roll form into smaller floor mats by stitching the edges amounts to manufacture, and the proper tariff classification of floor mats and car mats for duty and exemption purposes.

Outcome: The Tribunal noted divergent views on the manufacture issue and directed that the papers be placed before the President for constitution of a Larger Bench to resolve the difference.

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