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2017 (3) TMI 602 - CESTAT MUMBAIBenefit of N/N. 6/2002 - denial on the ground that the said veneered particle board is not 100% wood free - Held that: - earlier veneer laminated board was classified by the appellant under Heading 4406.30, however, w.e.f. 4.2.2004 they sought classification under 4406.90. The said change has been denied to the appellant simply on the ground that in the Order-in-Original of the Commissioner dated 24.12.2003, in an earlier proceedings the veneer particle board has been held to be classifiable under Heading 4406.30 and it has been observed that the said product is not 100% wood free - the appellants are not bound to follow the classification decided by the order dated 24.12.2003 for the subsequent period - matter on remand to decide afresh classification in the light of evidence produced by the appellant and the eligibility of notification - appeal allowed by way of remand.
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