https://www.taxtmi.com/caselaws?id=397578 PVC-backed coir mats, mattings and floor coverings were analysed for tariff classification under Chapter 57 by reference to the manufacturing process and product composition. The ruling treated embedding coir yarn in PVC compound and curing as tufting, bringing the goods within the specific tufted floor covering entry rather than the residual heading. It also held that goods incorporating PVC and other backing materials are not classifiable as ordinary coir mats or mattings merely because coir forms the exposed surface or market description. As the products fell under the specific tufted classification, Heading 5705 could not apply. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397578 PVC-backed coir mats, mattings and floor coverings were analysed for tariff classification under Chapter 57 by reference to the manufacturing process and product composition. The ruling treated embedding coir yarn in PVC compound and curing as tufting, bringing the goods within the specific tufted floor covering entry rather than the residual heading. It also held that goods incorporating PVC and other backing materials are not classifiable as ordinary coir mats or mattings merely because coir forms the exposed surface or market description. As the products fell under the specific tufted classification, Heading 5705 could not apply. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397578