https://www.taxtmi.com/caselaws?id=34541 Non-woven carpets with an exposed polypropylene surface were held classifiable under heading 5703.20 as jute carpets, not under heading 5703.90 as other carpets, because the sample, chemical report, manufacturing process, and concurrent factual findings showed that the surface was neither piled nor looped and that jute predominated by weight. The SC declined to interfere with those concurrent findings, stating that tariff classification based on evidence and correct application of the tariff scheme will not be disturbed in appeal unless the findings are perverse or legally unsustainable. The Revenue's challenge therefore failed. en-us Tue, 08 Sep 2009 00:00:00 +0530 Mon, 27 Jan 2014 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34541 Non-woven carpets with an exposed polypropylene surface were held classifiable under heading 5703.20 as jute carpets, not under heading 5703.90 as other carpets, because the sample, chemical report, manufacturing process, and concurrent factual findings showed that the surface was neither piled nor looped and that jute predominated by weight. The SC declined to interfere with those concurrent findings, stating that tariff classification based on evidence and correct application of the tariff scheme will not be disturbed in appeal unless the findings are perverse or legally unsustainable. The Revenue's challenge therefore failed. Case-Laws Central Excise Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34541