9911796707
TMI Blog1999 (12) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... assifiable under sub-heading 4410.19 of the Tariff. 2. Shri Ravinder Babu, learned DR submitted that the wooden structure/frame is concealed under plywood panels from both the sides and accordingly the impunged product is nothing but flush door; that at the most the impugned product can be called as decorative type of flush door having embossed/recessed designs of PVC skin; that the decoration is only cosmetic so as to give an elegant appearance to the product; that if the decorative/PVC skin is taken away, the impugned door is left with plain and smooth face of plywood covering the inner wooden frame. He further, submitted that the process of manufacture employed by the Respondents, i.e., wooden frame glued with plywood panels on bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... depressions which makes the front and back faces of the doors non-flushy or uneven; that the basic characteristic of flush door viz., two plain faces - front and back - is not present in the door manufactured by the Respondents because of these protrusion and depression. The learned Advocate also referred to the Book "Building Construction" by Ghosh & Verma, according to which "laminated flush doors consists of a core or strips of a wood glued together under great pressure and faced on each side by plywood sheets. These sheets of plywood are also glued under great pressure to the laminated core." Reliance was also placed on the Book "Building Construction" by Shri Shiv Kumar, according to which "Flush door shutter consists of a solid or se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns that normally seven types of doors are used in buildings; that the doors manufactured by the Respondents do not fit in any of the six types mentioned in the book; that the doors manufactured by them is nothing but flush doors having a better appearance; that the doors manufactured by the Respondents are of standard size. 5. We have considered the submissions of both the sides. According to the book "Building Construction" by Ghosh & Verma, two varieties of flush door are in common use, Framed Flush Door and Laminated Flush Door. Framed flush door consists of a skeleton or hollow wood frame covered on both sides by sheets of plywoods. Laminated flush door consists of a core of strips of wood glued together under great pressure and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f PVC skins glued to the plywood. Further, we observe that following 7 types of doors are mentioned in the Book "Building Construction" :- (i) Ledged and Battened Doors, (ii) Ledged, Battened and Braced doors, (iii) Framed, Ledged, Braced and Battened doors, (iv) Framed and Panneled doors, (v) Glazed or Sash Doors, (vi) Louvred or venetion doors, (vii) Flush doors 6. The learned Advocate for the Respondents, on being asked, could not classify the impugned product in any of the types of doors from (i) to (vi) above. The impugned goods manufactured by them are manufactured as described in the Book for Flush Door except the fact of glueing the PVC skins on the plywood. We are accordingly of the view that the impugned product is to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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