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TMI Blog2016 (2) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... boards falling under chapter 44 of CETA, 1985. They were availing small scale benefit under notification No.8/2003-CE dated 1.3.2001. On 14.6.2004 appellants filed declaration to the Superintendent with regard to their intention to start manufacture of plasticized plywood classifying it under 4410.90 and also filed process of manufacture of the product. As per Notification No.10/2003-CE dated 1.3.2003 the rate of duty of plasticized plywood falling under 4410.90 was nil duty. Department entertained the view that the product (plasticized paper laminated plywood) are not classifiable under 4410.90 but under heading 4408.90, attracting duty of 16%. A show cause notice dated 18.7.2005 raising the above allegation was issued which was contested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t would fall within the category of 'similar laminated wood'. He placed reliance on the judgement of the Hon'ble Supreme Court in Commissioner of Central Excise, Noida vs. Kitply Industries Ltd.-2011 (272) ELT 3 (SC). 5. Before proceeding to analyze the issue of classification presented before us, it is worthwhile to mention that the period of dispute in this case is from July, 2004 to February, 2005. The impugned product i.e. plasticized plywood is classifiable under chapter heading 4412 of the CETA, 1985 w.e.f.01.03.2005. The heading 4412 after 01.03.2005 is same as 44.08 and reads as plywood, veneered panels and similar laminated wood. For better appreciation the relevant headings are extracted under:- 44.08 Plywood, veneere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal has merely accepted the plea, and while doing so has not addressed the issue whether paper faced laminated plywood would fall under the category "article of wood"as given under chapter heading 44.10. As stated earlier the chapter heading 4408 speaks about "plywood, veneered panels and similar laminated wood". Chapter Note 5 of 44.08 is reproduced 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out 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. reported in 2011 (274) ELT 0588 (Tri.-Del.) 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. and apply the same, we are of the considered view, that the impugned product is classifiable under chapter heading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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