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

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.... New Delhi Subject: Dutiability of Car mattings made from non-woven materials in roll form - Regarding. A reference is invited to Board's Circular No. 1/floor coverings/86 dated the 1st December, 1986 issued from F. No. 59/7/86-CX.2 in terms of which it was clarified that non-woven material in roll form, as well as the car mattings obtained therefrom would be classifiable under Heading No....

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.... the tariff description, the non-woven material as well as the Car mattings remained "floor coverings", notwithstanding the work required to be carried out for making the materials suitable for use as Car mattings. It was also viewed that the expression "whether or not made up" appeared to indicate that duty liability is intended either at the non-made-up or at the made-up stage, and not at both t....