Tariff classification of non-woven polypropylene carpets upheld under sub-heading 5703.20 despite Revenue challenge.

Classification of non-woven carpets with an exposed polypropylene surface was held to fall under sub-heading 5703.20. The Tribunal noted that the same product had already been classified under that sub-heading in the respondents' earlier appeal, and no fresh ground was shown to justify a different view. The dispute was therefore confined to tariff classification, and the Revenue's appeals were dismissed.

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Issues: Whether non-woven carpets having exposed surface of polypropylene were correctly classifiable under sub-heading No. 5703.20.

Analysis: The dispute was confined to classification. The Tribunal recorded that the same product had already been held in the respondents' own earlier appeal to fall under sub-heading No. 5703.20, and the present appeals raised no fresh ground warranting a different view.

Conclusion: The non-woven carpets having exposed surface of polypropylene were classifiable under sub-heading No. 5703.20, and the Revenue's appeals were liable to be dismissed.

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