2003 (6) TMI 162 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled that panels of laminated particle boards and laminated medium density fibre boards are classifiable under sub-headings 4406.90 and 4407.90, not under sub-heading 4408.90 as claimed by Revenue. The Tribunal had previously decided the classification of these products under Heading 44.06/44.07 in a related case involving the same respondents. Therefore, the appeal filed by Revenue was rejected.