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Dutiability of Car Mattings made from non-woven materials in roll form - Regarding

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....of Car Mattings made from non-woven materials in roll form - Regarding. I am directed to refer to Board's Circular No. 5/Floor-Coverings/87 (F.No. 57/1/87-CX.1), dated 23-6-1987 wherein it was clarified that duty liability would not be attracted on car mattings made from duty paid non-woven material in roll form. It has been brought to the notice of the Board that this position may not hold good ....

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