TaxTMI 
TaxTMI 
2008 (7) TMI 175
X X X X Extracts X X X X
X X X X Extracts X X X X
....10.2007. 1.3 Both the appeals involved a common issue namely whether "carpet matting" manufactured by the appellant is classifiable under chapter heading 570390.90 as claimed by the assessee or falls under 870899.00 as found by the Department accordingly. Both the appeals are, therefore, being dealt with by a common order. 2. Heard both sides. 3.1. The relevant facts, in brief, in Excise Appeal No. 94 of 2007 are as under:- (a) Appellant manufacture "carpet matting" and the process of manufacture as claimed by the appellant is as follows:- "Depending upon the variety of Moulded Car Carpets, the fibre i.e. polyester /polypropylene is fed in opening and blending equipment's, from where it is transported to carding equipment's. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d 1.1.95 to 16.4.95 on the carpet matting manufactured by them. The dispute was whether the same should be treated as carpet of jute falling under 5703.30 as contended by the assessee or as 5303.90 as other carpets and the Tribunal vide order dated 25.8.2000 decided the classification in their favour. 4.2 The Board's circular No. 5/87 dated 23.6.87 clarified that car carpet made from duty paid carpet in roll form need not pay duty once again under chapter 5702.90 as it existed then. After extension of modvat facility on matting made from duty paid non-woven material in roll form, Board issued fresh circular No. 117/28/95-X dated 17.4.95 which clarified that the duty has to be charged on both stages. This circular was issued a....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... fall both under 57 and 87 preference should be given to chapter 57. However, if there is a conflict between chapter 57 and any of the chapters 70, 94, 95 and 96 then the latter chapters should be preferred to chapter 57. 4.5 He also drew our attention to HSN note applicable to chapter 8708 and submitted that the said chapter heading covers parts and accessories of motor vehicle subject to fulfillment of two conditions. One of the conditions is that they must not be excluded by the provision of notes to section XVII. He submits that parts and accessories even if identifiable as for articles under this section (17) they are to be excluded if they are covered more specifically by any other heading elsewhere for example, as textile ca....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... manufacture of which any process is ordinarily carried on with the aid of machines: 5702.11 of coconut fibres (coir) 5702.12 of jute 5702.13 other 5702.14 other 57.03 Other carpets and other textile floor coverings, whether or not made up. 5703.10 of coconut fibres (coir) 5703.20 of jute 5703.90 other" 5.2 We may also reproduce the relevant portion of the explanatory notes:- "(IV) It is not practicable to lay down hard and fast rules by which to determine whether one heading more specifically describes the goods than another, but in general it may be said that: (a) A description by name is more specific than a description by class (e.g. shavers and hair clippers....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... typewriter ribbons); or 57.05 OTHER CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WHETHER OR NOT MADE UP. This heading covers carpets and textile floor coverings, other than those covered by a more specific heading of this Chapter. The heading includes: ----- ----- ----- ------ ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Parts and accessories of this heading include: ---- ---- ---- --- -- (B) Parts of bodies and associated accessories, for example,....................... ...............................................................................