JUDGMENT

Ganguly, J.

1. This judgment deals with Civil Appeal Nos.3758/2006, 5631/2006, 4686/2006, 5845/2006 and 5342/2007.

2. It appears that in all these appeals, the respondents are manufacturing non-woven floor coverings where the basic fabric is jute, but the case of the appellant is that the exposed surface is made of synthetic textile material like polypropylene felt or polypropylene fiber and as such these goods cannot be classified as non-woven jute floor coverings.

3. In the case of Civil Appeal No.3758 of 2006, the show-cause notice was issued on 5.5.1997 and the case of the Revenue as set out in paragraph No. 6.8 of the show-cause notice is as follows:

“......Therefore, it appears that the said textile floor coverings are classifiable as other textile floor coverings’ under sub heading 5703.90 of CETA leviable to duty @ 30% Adv. and not as floor cov erings of jute under sub heading 5703.20 of CETA......”

4. The case of the respondents-company as disclosed in the counter affidavit is that it has relied on a technical opinion given by Prof. P.K. Banerjee, who has the experience of research in non-woven textile material and he has given his opinion of the pro