https://www.taxtmi.com/caselaws?id=54538 Carpets made from two or more textile materials are classified under the textile material predominating by weight over any other single material. Chapter Note 1 of Chapter 57, which addresses carpets by exposed surface material, did not override the Section XI notes governing mixed textile articles. Because jute predominated by weight in the disputed carpets and no base fabric was found, the goods were properly classified as jute carpets. The consequential duty demand could not survive once that classification was upheld. en-us Tue, 05 Apr 2005 00:00:00 +0530 Wed, 20 Oct 2010 16:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54538 Carpets made from two or more textile materials are classified under the textile material predominating by weight over any other single material. Chapter Note 1 of Chapter 57, which addresses carpets by exposed surface material, did not override the Section XI notes governing mixed textile articles. Because jute predominated by weight in the disputed carpets and no base fabric was found, the goods were properly classified as jute carpets. The consequential duty demand could not survive once that classification was upheld. Case-Laws Central Excise Tue, 05 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54538