https://www.taxtmi.com/caselaws?id=355353 Classification of composite textile goods is determined by tariff interpretation rules and Chapter 57 notes, applying the predominance test to identify the material giving the goods their dominant character. On that approach, carpets and floor coverings made of jute ground fabric with an exposed synthetic surface remained classifiable as jute carpets under Chapter Sub-heading 5703.20 because jute provided the predominant character. Small scale industry exemption under Notification No. 08/2002-CE depended on aggregate preceding-year clearances, and where the recorded clearances of car mats and felt fabric stayed below the prescribed threshold, the exemption was available. en-us Thu, 13 Jul 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355353 Classification of composite textile goods is determined by tariff interpretation rules and Chapter 57 notes, applying the predominance test to identify the material giving the goods their dominant character. On that approach, carpets and floor coverings made of jute ground fabric with an exposed synthetic surface remained classifiable as jute carpets under Chapter Sub-heading 5703.20 because jute provided the predominant character. Small scale industry exemption under Notification No. 08/2002-CE depended on aggregate preceding-year clearances, and where the recorded clearances of car mats and felt fabric stayed below the prescribed threshold, the exemption was available. Case-Laws Central Excise Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355353