2017 (2) TMI 1147

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.... Sh. Prem Rajan & Sh. N. Bindal, Advocates for the respondents Per: Ashok Jindal The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondents are engaged in the manufacture of carpet in the Tariff Nomenclature as "Others Carpets and other floor coverings, whether or not made up others" falling under sub heading 5703.90 of the First Schedule to the Centr....

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....cs." The said order was challenged before the Commissioner (Appeals) who after examining the issue held that the impugned goods are jutes carpet classifying the same under sub heading 5703.20. Aggrieved with the said order, the Revenue is in appeal before us. 3. Learned AR submits that the Commissioner (Appeals) relied on the decision of this Tribunal in the case of Uni Products (India) Ltd.-200....

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....settled by this Tribunal in the case of Mann Non Woven Pvt. Ltd. Vide order No. 61459/2016 dated 26.09.2016 in favour of the respondent. 5. We have seen that in the impugned order, the Commissioner (Appeals) has examined the issue in details and has observed as under: I have carefully considered the facts on record, brief submitted by the appellants and submissions made at the time of personal h....

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....ntral Excise Act, 1985 wherein the textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabrics in the description of the goods or in the process of manufacture. We find that the goods in question do not consist of a ground fabric and a pile or looped surface which is essential condition to specify the product in the sub heading note 2....