2016 (3) TMI 224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al counsel) appearing on behalf of the Revenue argued that Respondent filed classification list dt 16/3/1995 and described the goods manufactured as Floor covering of Jute / Jute Mattings containing more than 51% by weight of Jute Fabrics and paid 5% duty in terms of Notification No. 29/95-CE 16/03/1995 as per Sr. No. 3 of the table to this notification. That it is the case of the department that mattings manufactured by the Respondent are not floor coverings as these can also be used for packing purposes or table wall covering purposes. That it is not the case of the Respondent that mattings manufactured are exclusively used as floor coverings in order to avail 5% duty as per Sr. No. 3 of table to Notification NO. 29/95-CE dt 16/3/1995. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....23/7/96 and no duty as per Sr. No. 1 of the table to this notification can be demanded after 23/7/1996. That as per clause 82 of the Finance (No. 2) Bill 1996 & CBEC Circular F No. 334/14/95-TRU dt 22/7/96 the Central Excise schedule was amended with a view to build exemptions in the tariff itself & matting manufactured by the Respondent continued to be levied to 5% duty. That in order to achieve the object another Notification No. 19/96-CE dt 23/7/1996 was issued till the Finance bill 1996 was enacted which was done by rescinding Notification No. 31/96-CE dt 28/09/96: That no duty for the period 23/07/96 to 28/02/97 can be demanded from the Respondent in excess of 5%. That Respondent was correctly entitled to exemption under Sr. No. 3 of N....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent claimed the benefit of Sr. No. 3 of Table, reproduced below, to Notification No. 29/95-CE dt 16/3/1995:- Table Sr. No. Description of goods Rate (1) (2) (3) 1. Carpets and other textile floor coverings, knitted, woven, tufted, or flocked, whether or not made up (excluding dari, sataranfi, namdahe, jute carpets and coir carpets) (i) in or in any relation to the manufacture of which any process is ordinarily carried on with the aid of machines. (ii) other       30% ad valorem   Nil 2. Floor coverings of coir Nil 3. Floor coverings of jute 5% ad valorem 4. Hand-made carpets, whether or not any machines have been used to achieve better finish duri....