Tariff classification of non-woven carpets upheld where concurrent findings supported jute-carpet heading and no perversity was shown.

Non-woven carpets with an exposed polypropylene surface were held classifiable under heading 5703.20 as jute carpets, not under heading 5703.90 as other carpets, because the sample, chemical report, manufacturing process, and concurrent factual findings showed that the surface was neither piled nor looped and that jute predominated by weight. The SC declined to interfere with those concurrent findings, stating that tariff classification based on evidence and correct application of the tariff scheme will not be disturbed in appeal unless the findings are perverse or legally unsustainable. The Revenue's challenge therefore failed.

---

---

Issues: Whether non-woven carpets with exposed surface of polypropylene were classifiable under heading 5703.20 as jute carpets eligible for concessional duty, or under heading 5703.90 as other carpets.

Analysis: The goods were examined on the basis of sample, chemical report, and the manufacturing process. The lower authorities found that the surface was neither piled nor looped, that the goods were manufactured by needle punching process, and that predominance of jute by weight was not displaced. Those findings led the adjudicating authority, the appellate authority, and the Tribunal to classify the goods under heading 5703.20 and not under heading 5703.90. In appeal, the Court noted that concurrent findings on classification based on evidence and relevant tariff notes are not ordinarily interfered with unless they are perverse or based on manifest misreading of law.

Conclusion: The classification under heading 5703.20 was upheld and the Revenue's challenge failed.

Ratio Decidendi: Concurrent findings of fact on tariff classification, based on evidence and correct application of the tariff scheme, will not be disturbed in appeal under Section 35L of the Central Excise Act, 1944 unless they are patently perverse or legally unsustainable.

---