https://www.taxtmi.com/caselaws?id=355353 The Tribunal ruled in favor of the appellant in a case concerning the classification of carpets/floor coverings and the eligibility for S.S.I. exemption for car mats made of felt and felt fabric. The Tribunal held that the appellant's classification under Chapter Sub-heading No.5703.20 was correct, emphasizing the predominance test over the surface material for classification. Additionally, the appellant was found eligible for the S.S.I. exemption as their clearance values were below the threshold limit, leading to the appeal being allowed on both grounds. 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 The Tribunal ruled in favor of the appellant in a case concerning the classification of carpets/floor coverings and the eligibility for S.S.I. exemption for car mats made of felt and felt fabric. The Tribunal held that the appellant's classification under Chapter Sub-heading No.5703.20 was correct, emphasizing the predominance test over the surface material for classification. Additionally, the appellant was found eligible for the S.S.I. exemption as their clearance values were below the threshold limit, leading to the appeal being allowed on both grounds. Case-Laws Central Excise Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355353