JUDGMENT

Ganguly, J. —

1. Along with this appeal other appeals were heard together. There are some common questions but factually this case is different from other cases. So this judgment will govern these two appeals.

2. The respondent in these two appeals are manufacturers of carpets by interlacing yarns of three different types, namely, jute, cotton and polypropylene. It is the case of the respondent-company that in the carpets which it manufactures jute always predominates by weight over each of the other single textile material.

3. In the case of M/s. Champdany Industries Limited, at an earlier stage of the proceedings an order was passed by the Commissioner (Appeals) on 27.06.1995, whereby the Commissioner (Appeals) remanded the matter to the original adjudicating authority to decide whether the carpets manufactured by M/s. Champdany Industries Limited have separate base fabric. The Commissioner found that the said question is technical in nature and in order to remove any doubt, matter was referred to an expert body like Jute Commissioner Office for its opinion.

4. Pursuant to the said remand order, the Department drew samples of the carpets manufactured by the respondent a