https://www.taxtmi.com/caselaws?id=88742 In classification disputes involving mixed textile goods, the predominance of fibres by weight and the actual structure of the product govern tariff placement. Jute carpets and floor coverings made of jute blended with synthetic or natural fibres were treated as classifiable under sub-heading 5702.20, because the record showed predominant jute content and no separate base fabric; the contrary classification under sub-heading 5701.11 was not accepted. Sales literature could not override the physical composition of the goods, and the chemical examiner's opinion was not treated as decisive where the test material did not establish a different result. Where multiple exemption notifications are available, the assessee may opt for the more beneficial exemption if the goods satisfy its conditions. en-us Fri, 02 Jan 1998 00:00:00 +0530 Wed, 21 Sep 2011 10:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88742 In classification disputes involving mixed textile goods, the predominance of fibres by weight and the actual structure of the product govern tariff placement. Jute carpets and floor coverings made of jute blended with synthetic or natural fibres were treated as classifiable under sub-heading 5702.20, because the record showed predominant jute content and no separate base fabric; the contrary classification under sub-heading 5701.11 was not accepted. Sales literature could not override the physical composition of the goods, and the chemical examiner's opinion was not treated as decisive where the test material did not establish a different result. Where multiple exemption notifications are available, the assessee may opt for the more beneficial exemption if the goods satisfy its conditions. Case-Laws Central Excise Fri, 02 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88742