1994 (9) TMI 67 - SC - Central Excise

Whether the particle boards manufactured by appellant are `unveneered particle boards' within the meaning of Item No. 6 of the table appended to the Notification No. 55 of 1979, and therefore, totally exempt from duty?

Held that:- The words `unveneered particle boards' in Item-6 of the table appended to the Exemption Notification cannot and do not take in melamine faced particle boards. Indeed, the learned counsel for the Revenue contends, and in our opinion rightly, that the said entry does not admit of any doubt, that it is clear and specific and that it covers only unveneered particle boards and nothing else. Appeal dismissed.The appellant has to pay the arrears of duty due according to law.