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TMI Blog2011 (9) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1985 (hereinafter referred to as the Act') which reads as under:- "For the purposes of heading No. 44.08, the expression "similar laminated wood" includes blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued or otherwise joined together and surfaced with the outer plies and also panels in which the wooden core is replaced by other materials such as a layer or layers of particle board, fiberboard, wood waste glued or otherwise joined together, asbestos or cork". For the sake of convenience, the relevant headings are also extracted below: "44.06 - Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. 4406.10- Plain particle boards. 4406.20- Insulation board and hardboard 4406.30- Veneered particle board, not having decorative veneers on any face 4406.90- Other. 44.07 - Fiber board of wood or other ligneous materials, whether or not bonded with resins or other organic substances. 4407.10-Insulation board and hardboard 4407.90- Other. 44 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further argued that Chapter Note 44.08 specifically speaks of plywood, veneered panels and similar laminated wood'. He pointed out that in the instant case, it is an admitted fact that the goods in question, which are wood products' are laminated and they are covered under chapter heading 44.08 and not under chapter heading 44.06 as there is no mention of lamination in the latter chapter sub heading. 8. The learned counsel for the appellant also submitted that the Tribunal failed to appreciate that if a product is capable of being classified under two chapter headings, then Rule 3 (c) of the Rules for interpretation of the Act envisages that classification under the heading, which occurs last in the numerical order. Therefore, chapter sub-heading 4408.90 would be the appropriate sub heading for classification of the products in question. 9. To substantiate his claim, he relied on the cases of CCE, SHILLONG v. WOOD CRAFT PRODUCTS LTD. 1995 (77) ELT 23, M/S SAUSASHTRA CHEMICALS v. COLLECTOR OF CUSTOMS, BOMBAY 1986 (23) ELT 283, DECORATIVE LAMINATED (INDIA) PVT LTD v. COLLR. OF C. EX., BANGALORE 1996 (86) ELT 186 (S.C.). 10. On the other hand, the learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aptly falling under chapter heading 44.08 as the said chapter heading specifically speaks of plywood, veneered panels and similar laminated wood. The word "similar" discussed in the above para has been discussed by this court in the case of CCE, Shilling v M/S Wood Craft Products Ltd. (supra) wherein a similar issue with regard to "Block board" had arisen. For sound reasons recorded, this Court held that Block board' should be classified under heading No. 44.08. The logic applied in the case of Block board' can very well be applied in the instant case. In the said judgment, this Court observed as under in paras 5 and 6 "5. It is significant that Heading No. 44.12 of the HSN is the same as Heading No. 44.08 of the Indian tariff and reads "Plywood, veneered panels and similar laminated wood." The explanatory notes on the HSN indicate the meaning of the expression "similar laminated wood" as under:- "similar laminated wood. This group can be divided into two categories: Block board, lamin board and batten board, in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies. Panels of this kind are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up of the particle board or MDF board (referred to as "mother boards" in the process mentioned above) and joined together with the help of resins and then laminated with plasticised paper (paper impregnated with melamine formaldehyde resin). Hence it is also clearly seen that the laminated panels manufactured by the respondent are covered under Chapter Note 5 to Chapter 44 of the schedule to the Act. The product need not be same as plywood or veneered panels but mere similarity with them is enough for chapter note 5 to apply. 19. The Tribunal has erred in holding that as "particle board" is specifically covered under heading 44.06, laminated particle board will come under the scope of "similar board of wood" under the said heading. It is clear that the product after the lamination is a distinct marketable commodity different from the original one. This conclusion is further substantiated by the fact that Shri B.V. Rao said in his statement that the panels after lamination, become water resistant and look attractive due to printed paper and brings about a change in the name, usage etc. Therefore, the Tribunal's conclusion that the laminated board is similar to particle boar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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