https://www.taxtmi.com/caselaws?id=268154 Plastic-laminated jute floor coverings were treated as predominantly jute-based goods with a plastic coating on a textile backing, so Heading 3918 of the Central Excise Tariff was held inapplicable. The goods answered the description of Heading 59.04, which covers floor coverings with a coating or covering applied on textile backing, and the later tariff description referring to jute-base floor coverings supported that classification. As a result, the excise demand founded on the contrary classification was rejected, while the exemption notification referred to in the record required no separate adjudication. en-us Wed, 30 Sep 2015 00:00:00 +0530 Fri, 08 Jan 2016 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268154 Plastic-laminated jute floor coverings were treated as predominantly jute-based goods with a plastic coating on a textile backing, so Heading 3918 of the Central Excise Tariff was held inapplicable. The goods answered the description of Heading 59.04, which covers floor coverings with a coating or covering applied on textile backing, and the later tariff description referring to jute-base floor coverings supported that classification. As a result, the excise demand founded on the contrary classification was rejected, while the exemption notification referred to in the record required no separate adjudication. Case-Laws Central Excise Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268154