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of <h1>Car Mattings from Non-Woven Rolls: No Additional Duty Imposed, Classified as Floor Coverings Under Heading 57.02.</h1> The circular addresses the dutiability of car mattings made from non-woven materials in roll form. Initially, it was clarified that such materials are classified under Heading No. 57.02 and are considered fully finished excisable products. A question arose about whether additional duty applies to car mattings produced from duty-paid non-woven materials. After discussion at a Central Excise conference, it was concluded that duty should not be levied again on car mattings made from such materials, as they remain classified as 'floor coverings' and duty is intended only at one stage. The Board accepted this view.
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