https://www.taxtmi.com/caselaws?id=96001 Composite textile floor coverings with a jute ground fabric and polypropylene surface are classified under Chapter sub-heading 5703.20 where Section XI Note 2(A) and Chapter 57 Note 1 treat jute as the governing textile material. For articles that do not have a piled or looped surface, the ground fabric is not independently decisive; classification must follow the applicable Section and Chapter Notes for products containing multiple textile materials. The polypropylene surface did not alter classification as a jute carpet, and classification under the residuary sub-heading 5703.90 was rejected. en-us Wed, 18 Apr 2001 00:00:00 +0530 Fri, 16 Dec 2011 15:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96001 Composite textile floor coverings with a jute ground fabric and polypropylene surface are classified under Chapter sub-heading 5703.20 where Section XI Note 2(A) and Chapter 57 Note 1 treat jute as the governing textile material. For articles that do not have a piled or looped surface, the ground fabric is not independently decisive; classification must follow the applicable Section and Chapter Notes for products containing multiple textile materials. The polypropylene surface did not alter classification as a jute carpet, and classification under the residuary sub-heading 5703.90 was rejected. Case-Laws Central Excise Wed, 18 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96001