Asok Kumar Ganguly, J. - (1.) In this appeal filed by the Revenue, the issue is whether non-woven carpets having exposed surface of polypropylene are classifiable under heading 5703.20 as "jute carpet" to justify concessional rate of duty or whether the said non-woven carpets are classifiable under heading 5703.90 as "other carpets".
(2.) It is not in dispute that the period which is involved in this case is between April, 1996 to October, 1996.
(3.) The show-cause notice was issued by the Revenue against the respondent on 6.11.1996 alleging the respondent's a case of mis-classification of carpets under heading 5703.20 and thereby mis-utilization of the benefit of Notification No. 29/95-CE dated 16.3.95 and 16/96-CE dated 23.7.1996 and thus clearing the goods at concessional rate of duty of 5%. The Revenue's case is that such concessional rate of duty is available only for jute exposed surface floor coverings and, therefore, there has been contravention of Rule 9(1), 52-A, 173-B, 173-F and 173-G of the Central Excise Rules, 1944.;