2010 (6) TMI 367

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....p;     Shri M. Karthikeyan, Consultant, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Vide the impugned order, the Commissioner (Appeals) has upheld duty demand of Rs. 85,964/- on 'floor mats' made out of tufted carpets rolls by classifying them under CET sub-heading 5702.19 of the First Schedule to ....

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....Jyoti Carpet Industries v. Commissioner of Central Excise, Jaipur-1 [2001 (132) E.L.T. 458 (Tri.-Del.)] the Tribunal has held that 'mattings other than car mattings" are liable to duty under sub-heading 5703.90, while 'car mattings' are classifiable under Chapter Heading 87.08 of the First Schedule to the Central Excise Tariff Act, 1985. The case of Trans Asia has been distinguished by the subsequ....