https://www.taxtmi.com/caselaws?id=185086 Textile floor coverings containing more than one textile material are classified by applying the relevant Chapter and Section Notes of Section XI, which treat the product as consisting wholly of the textile material predominating by weight over any other single textile material. On the facts stated, jute predominated by weight, so the product fell under Heading 5703.20 as floor coverings of jute rather than Heading 5703.90. That classification also made the product eligible for the concessional duty benefit under Notification No. 29/95-C.E. dated 16-03-1995. en-us Tue, 14 Jul 1998 00:00:00 +0530 Sat, 30 Jul 2016 11:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185086 Textile floor coverings containing more than one textile material are classified by applying the relevant Chapter and Section Notes of Section XI, which treat the product as consisting wholly of the textile material predominating by weight over any other single textile material. On the facts stated, jute predominated by weight, so the product fell under Heading 5703.20 as floor coverings of jute rather than Heading 5703.90. That classification also made the product eligible for the concessional duty benefit under Notification No. 29/95-C.E. dated 16-03-1995. Case-Laws Central Excise Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185086