https://www.taxtmi.com/caselaws?id=339447 Classification of carpet products under sub-heading 5703.20 was upheld because the goods lacked the required combination of a ground fabric with a pile or looped surface. Sub-heading Note 2(B)(ii) of Section XI applies only where that factual condition is established and therefore could not support classification under sub-heading 5703.90. The competing higher-duty classification consequently failed, and the order accepting classification under sub-heading 5703.20 was sustained. en-us Tue, 18 Oct 2016 00:00:00 +0530 Thu, 04 Jan 2018 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339447 Classification of carpet products under sub-heading 5703.20 was upheld because the goods lacked the required combination of a ground fabric with a pile or looped surface. Sub-heading Note 2(B)(ii) of Section XI applies only where that factual condition is established and therefore could not support classification under sub-heading 5703.90. The competing higher-duty classification consequently failed, and the order accepting classification under sub-heading 5703.20 was sustained. Case-Laws Central Excise Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339447