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2018 (7) TMI 1273 - AT - Central ExciseClassification of goods - wastage, firewood, mango wood - whether the goods merit classification under chapter heading No.4408.40 or not? - certain sale proceeds not shown in the ER-1 returns - Demand of the differential duty - Held that:- The wastages as has been cleared by the appellant cannot be classified under 4408.40 is the findings of the first appellate authority, which in our view is correct - It can be seen from the findings of the first appellate authority, he was correct in coming to the conclusion that the remnants of the logs which has undergone an activity of peeling for purpose of manufacturing ply wood cannot be classified under 4408.40 and we concur with the same. Appeal dismissed - decided against Revenue.
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