2000 (5) TMI 220

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....r the Appellant. Shri V.M. Udhoji, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - These are two applications for waiver of pre-deposit of duty of Rs. 21,95,458.77/- and equal amount of penalty imposed on M/s Jyoti Carpet Industries and penalty of Rs. 2,00,000/- under Rule 173Q, and penalty of Rs. 50,000/- on the Proprietor, Ms. Jyotsana Sharma, under Rule 209A of the ....

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....ets does not amount to manufacture. Reliance was also placed by him on the decision in the case of CCE, Bombay v. Sterling India, 2000 (115) E.L.T. 807 (Tribunal) = 2000 (36) RLT 157, wherein it was held that Floor matting, Canvas Canopy and Seat Covers are classifiable under Heading 8708 of the Central Excise Tariff Act and not under heading 5702.90. The learned Consultant submitted that even if ....