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2016 (2) TMI 218 - AT - Central ExciseClassification of plasticized plywood - classifiable under 4410.90 OR under heading 4408.90 - 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. Moreover, this Tribunal in the case of Permali Wallace Pvt.Ltd.(2011 (6) TMI 663 - CESTAT, NEW DELHI ) examined the scope of heading 44.08 alongwith chapter Note 5 and held veneered sheets will be classified therein. In the light of the observations made by the Apex Court in the case of CCE, Noida vs. Kitply Industries Ltd. [2011 (9) TMI 3 - Supreme Court of India ] and apply the same, we are of the considered view, that the impugned product is classifiable under chapter heading 44.08. - Decided in favour of the Revenue.
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