- (1.) In this appeal the questions that arise for consideration are formulated as under: "Whether the floor covering with plastic laminated on both side manufactured and cleared by M/s. SPL Siddhartha Limited [for the period from 31 -5 -2000 to 17 -1 -2005] should be classified under sub -heading 3918.90 of the Central Excise Tariff Act, 1985 and accordingly, charged to the Central Excise duty @ 16% ad valorem along with appropriate interest or not? Whether the floor covering with plastic laminated on single sides manufactured and cleared by M/s. SPL Siddhartha Limited [for the period from 26 -9 -2002 to 28 -2 -2003] should be classified under tariff Heading 59.03 of the Central Excise Tariff Act, 1985 and accordingly, charged to the Central Excise duty @ 16% ad valorem along with appropriate interest or not - The background facts are that the Respondent -Assessee is engaged in the manufacture of two types of plastic laminated jute fabrics, viz., (i) laminated with plastic on both sides (ii) laminated with plastic only on one side.
(2.) The Department wants these products to be classified under Chapter Heading 3918.90 whereas the Assessee claims that these are covered by Chapter Heading 59.
(3.) The respective competing entries reads as under:;