2003 (9) TMI 606

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri C.K. Madhavan, Advocate, for the Respondent. [Order per : Justice K.K. Usha, President]. - This is an appeal at the instance of the Revenue challenging the order passed by the Commissioner (Appeals) dated 8-11-2001. The issue raised herein is whether the Carpets manufactured by the respondent herein are to be classified under Central Excise Tariff Heading 5702.19 as contended by the Re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o be classified under Chapter Heading 5702.19 from 23-7-1996. Commissioner (Appeals) on the other hand, placed reliance on Chapter Note 3 to Chapter 57 to hold that carpets manufactured by the assessee would come under Heading 5701.00. 3. Contention raised in the appeal memo is that manually operated loom is a machine. Heading 5701.00 does not cover carpets manufactured with machines and t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7.01 and 57.02 were as follows : 57.01 Carpets and other textile floor coverings, knotted, tufted, or flocked, whether or not made up (excluding Dari, Sataranji namdahs , jute carpets and coil carpets) 57.02 Carpets and other textile floor coverings (other than those of Heading No. 57.01) including floor coverings of felt, whether or not made up Chapter Note 3 was later omitted ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efore its re-introduction on 23-7-1996 referred to the term 'machines' for the purpose of Heading 57.01, whereas after 23-7-1996 it is referring to the term 'machines' for the purpose of Heading 57.02. Before 1996 description of the goods coming under 57.01 referred to carpets etc. in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines. Under 57....