https://www.taxtmi.com/caselaws?id=93406 Composite jute-based carpet and floor coverings with a polypropylene or other synthetic fibre surface were held classifiable as jute floor coverings under Heading 5703.20, not as other textile floor coverings under Heading 5703.90. The Tribunal applied the chapter and section notes and interpretative rules, and followed prior authority, to reject classification based only on the exposed surface layer. As the goods remained within Heading 5703.20, the duty demand founded on Heading 5703.90, together with confiscation and penalties based on that classification, could not stand and were set aside. en-us Fri, 11 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 11:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93406 Composite jute-based carpet and floor coverings with a polypropylene or other synthetic fibre surface were held classifiable as jute floor coverings under Heading 5703.20, not as other textile floor coverings under Heading 5703.90. The Tribunal applied the chapter and section notes and interpretative rules, and followed prior authority, to reject classification based only on the exposed surface layer. As the goods remained within Heading 5703.20, the duty demand founded on Heading 5703.90, together with confiscation and penalties based on that classification, could not stand and were set aside. Case-Laws Central Excise Fri, 11 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93406