Classification as textile floor coverings prevents additional excise duty on car mattings produced from duty-paid non-woven rolls. Non-woven material in roll form and car mattings produced from it are classifiable as textile floor coverings under the applicable tariff; the roll is a finished excisable product and therefore the in-bond movement provision for duty-free transfer does not apply. The Conference concluded, and the Board accepted, that additional excise duty should not be levied on car mattings made from non-woven rolls on which duty has already been paid.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification as textile floor coverings prevents additional excise duty on car mattings produced from duty-paid non-woven rolls.
Non-woven material in roll form and car mattings produced from it are classifiable as textile floor coverings under the applicable tariff; the roll is a finished excisable product and therefore the in-bond movement provision for duty-free transfer does not apply. The Conference concluded, and the Board accepted, that additional excise duty should not be levied on car mattings made from non-woven rolls on which duty has already been paid.
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