https://www.taxtmi.com/caselaws?id=96001 Composite textile floor coverings of Chapters 56 to 63 must be classified by applying Section XI Note 2(A) and the relevant chapter notes, rather than by treating the ground fabric alone as decisive. For articles that are not piled or looped surface products, the presence of a different surface material does not by itself alter classification if the notes point to a composite textile treatment. On that approach, a floor covering with jute ground fabric and polypropylene surface remained classifiable as a jute carpet under sub-heading 5703.20, and not under the residuary sub-heading 5703.90. The revenue challenge to that classification failed. 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 of Chapters 56 to 63 must be classified by applying Section XI Note 2(A) and the relevant chapter notes, rather than by treating the ground fabric alone as decisive. For articles that are not piled or looped surface products, the presence of a different surface material does not by itself alter classification if the notes point to a composite textile treatment. On that approach, a floor covering with jute ground fabric and polypropylene surface remained classifiable as a jute carpet under sub-heading 5703.20, and not under the residuary sub-heading 5703.90. The revenue challenge to that classification failed. Case-Laws Central Excise Wed, 18 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96001