Predominant textile material test governs classification of mixed-fibre carpets; jute predominance supported jute carpet classification.

Carpets made from two or more textile materials are classified under the textile material predominating by weight over any other single material. Chapter Note 1 of Chapter 57, which addresses carpets by exposed surface material, did not override the Section XI notes governing mixed textile articles. Because jute predominated by weight in the disputed carpets and no base fabric was found, the goods were properly classified as jute carpets. The consequential duty demand could not survive once that classification was upheld.

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Issues: Whether jute carpets manufactured with multiple textile materials were classifiable as jute carpets on the basis of predominance of jute by weight and absence of base fabric, and whether the duty demand consequential to classification could survive.

Analysis: Chapter Note 1 of Chapter 57 only defines carpets and other textile floor coverings by reference to the exposed surface material and does not determine the classification of carpets made from a mixture of textile materials. The proper classification was governed by Section Note 2(A) and Section Note 14(A) of Section XI, under which articles consisting of two or more textile materials are treated as consisting wholly of the textile material predominating by weight over any other single textile material. The factual findings showed that jute predominated by weight in the disputed carpets and that there was no base fabric. On that basis, the carpets had to be classified according to jute, and the challenge to the consequential duty demand necessarily failed.

Conclusion: The goods were rightly classified as jute carpets, and the Revenue's challenge to the classification and the consequent demand failed.

Ratio Decidendi: Where a textile product contains two or more textile materials and jute predominates by weight over every other single textile material, classification must follow the predominating material under the relevant section notes, and a chapter definition dealing only with the exposed surface cannot displace that rule.

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