CIR. NO.117/28/1995-CX, DT. 17/04/1995
- Document type
- Circular
- Reference no.
- B
- Dated
Dutiability of Car Mattings made from non-woven materials in roll form
Subject: Dutiability of Car Mattings made from non-woven materials in roll form - Regarding.
2. The matter has been re-examined by the Board The Board is of the view that there are two clear stages i.e. non-woven material emerging as excisable and dutiable goods in roll from and finally car mattings emerging as different final products. Duty has to be charged at both stages as the processes of conversion of non-woven material in roll form into car mattings involves the processes of cutting, stitching, sizing etc. and both products are known differently in the market.
3. It is, therefore, clarified that appropriate Central Excise Duty is payable on floor coverings in the form of non-woven material in rolls when cleared from the factory, as well as , on the car mattings subsequently manufactured out of duty paid floor coverings in the form of non-woven material in rolls.
4. The Board"s earlier Circular No. 5/Floor Coverings/ 87 (F.No. 57/1/87-CX.1) dated 23.6.87 may be treated as withdrawn and assessments may be finalized in terms of the revised instructions.
Sd/-
(S.C. Bhatia)
Under Secretary to the Govt. of India