TMI Blog2016 (2) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. [2011 (9) TMI 3 - Supreme Court of India ] and apply the same, we are of the considered view, that the impugned product is classifiable under chapter heading 44.08. - Decided in favour of the Revenue. - Appeal No. E/2717/2006-EX(DB) - Final Order No.53146/2015 - Dated:- 6-10-2015 - SMT. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Bipin Garg, Advocate For the Respondent : Shri S.Mauthuk, JCDR ORDER Per: Sulekha Beevi C.S. The issue that poses for consideration in the above appeal is the clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned product would fall under heading 4410.90 which mentions Articles of wood not elsewhere specified - other . That Revenue has wrongly classified it under 4408.90. To fortify his arguments, he placed reliance on the decision of the Tribunal in Decorative Laminates (India) Pvt. Ltd. Vs. Collector of Central Excise-1990 (46) ELT 506 (Tri.) and submitted that the civil appeal filed by Revenue against the said Tribunal s order was dismissed by the Hon ble Supreme Court on 4.5.1995, (Collector vs. Decorative Laminates (India) Pvt.Ltd.-1997 (89) ELT A-40 (SC). 4. In reply, the learned DR Shri S.Nunthuk submitted that the authorities below have rightly classified the product under tariff item 4408.90. He pointed out that chapter heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4408.90 Other 16% 44.09 -------------------------------- 44.10 Articles of wood not elsewhere specified Doors, of wood: 4410.11 Flush doors 16% 4410.19 Other 16% 4410.90 Other 6. The flow chart explains the core manufacturing of the impugned product as putting of plasticized paper on top and bottom faces of glued core veneer. At the cost of repetition it is stated that chapter 44.08 speaks about plywood v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... berboard, wood waste glued or otherwise joined together, asbestos or cork . 7. The Hon ble Supreme Court in the case of Kitply Industries Ltd. (supra) while considering the issue whether laminated panels of particle and medium density fiber board should be classified under sub-heading 4406.90 and 4407.90 or under sub-heading 4408.90 held that heading 4408 covers plywood, veneer panels and similar laminated wood. The word used is similar and not same and therefore any resemblance to plywood or veneer panels is enough. The Apex Court referred to the discussion to the word similar made in the case of CCE, Shilong vs. M/s. Wood Craft Products Ltd.-1995 (77) ELT 23 (SC) and observed as follows: 18. From the above, it is clear that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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