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2016 (11) TMI 766 - AT - Central ExciseClassification of plywood laminated with plasticized paper during 01.07.2004 to 28.02.2005 - classified under sub heading No. 4410.90 or sub heading No. 4412.99.10 or under CETH 4408.90 - Held that: - the issue is no longer res integra - reliance placed on the decision of the case of Galaxy Plywood Inds. P. Ltd Vs. Commr. of C Ex., Panchkula [2016 (2) TMI 218 - CESTAT NEW DELHI] where it was held that The chapter heading 44.08 specifically speaks about plywood, veneered panels and similar laminated wood. Whereas, the chapter heading 44.10 speaks about articles of wood not elsewhere specified. Undeniably, the impugned product does not fall into ‘article of wood’. So the product which is plasticized plywood is classifiable under chapter 44.08 only. Following the judgment relied upon by the Revenue, which relates to identical product during the same period, we hold that the impugned goods, namely, plywood laminated with plasticized paper are correctly classifiable under Chapter Heading 44.08 of the erstwhile first schedule to CETA 1985 - appeal allowed - decided in favor of Revenue.
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