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Commissioner of Central Excise Versus Kerala State Bamboo Corporation Ltd.

2015 (10) TMI 2447 - CESTAT BANGALORE

Classification of Resin Bonded Bamboo Mats with Veneer in between - Classification under Chapter 4410.90 or under Chapter 4408.90 - Held that:- On going through the earlier order of the Tribunal we note that a clear finding stands given that in terms of Chapter Note 6 the goods would be classified properly under heading 4410. The Revenues contention is that the Chapter Note 6 relied upon by the assessee was not in existence during the period 1986-87 i.e. the period involved in the present appea .....

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iam, Authorized Rep. ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals) vide which he had rejected the Revenues appeal, Revenue has further filed the present appeal. 2. After hearing both sides, duly represented by Shri Mohd Yusuf, DR and Shri G. Subramaniam, Authorized Rep., we find that the dispute in the present appeal relates to the classification of Resin Bonded Bamboo Mats with Veneer in between. Whereas Revenue seeks the classification of the same .....

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n. For better appreciation we reproduce para 5 of the said order. 5. We find that the subject product has been clearly and unambiguously mentioned in sub para (b) of Note (6) inasmuch as that the product confirms squarely and exactly to the products described in the said Note because it is not disputed that these mats are made by compressing two or more plies of only hand-woven bamboo mats having veneers in between, with the aid of resins. In view of the fact the Chapter note (6) clearly applies .....

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speaking order and as it has not considered as to how the provisions of Note (6) of the Central Excise Tariff Act 1985 is not applicable to this product. This is clear from the fact that the sub para (b) of the said Note (6) clearly recognizes the presence of Veneer in between these bamboo mats and lays down that this product would fall still under 44.10 During de novo adjudication, Commissioner (Appeals) upheld the assessees contention by observing as under: 7. According to the respondents, t .....

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