TaxTMI 
TaxTMI 
1987 (7) TMI 447
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....er, for the Respondent. [Order per : V.T. Raghavachari, Member (J) ]. - M/s. Nylon Carpet Manufacturing Co. (India) Pvt. Ltd. manufactures Flocked material by using duty paid cotton, rayon and hessian as base material. In this case we are concerned with their product using hessian as base material. Acrylic Emulsion is applied on the said fabric and thereafter microcut fibres known as flocks are....
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....in his order has observed that normally the flocked hessian cloth should fall under Item 68 CET but that in view of the letter of the Jute Commissioner (that the percentage of jute in the flocked fabric was 67.35% and on that basis the fabric can be classed as jute goods) and in view of the wording of Item 22-A he was of the opinion that the proper classification would be under Item 22-A. This obs....
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....eptance of classification under Item 22-G. On the other hand Shri Gupta contends that the goods continued under Item 22-A even after the amendment of the Schedule by introduction of Item 22-G. Item 22-G reads as follows: 'Floor Coverings, namely: Carpet, Carpeting and Rugs (made up or not)' 4.  Therefore to qualify under this item the goods must be carpet, carpeting or rugs or at any rate ....
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....r mats could not be floor coverings in the normal sense. Shri Gupta mentions that the product is not capable of use as normal carpet as it could not withstand the rigours of use as a floor covering. As earlier mentioned, there is no evidence for the Deptt. to the contrary. In the aforesaid state of evidence and on the facts and in the circumstances of this case the contention that the product woul....