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Galaxy Plywood Inds. P Ltd. Versus CCE, Panchkula

2016 (2) TMI 218 - CESTAT NEW DELHI

Classification of plasticized plywood - classifiable under 4410.90 OR under heading 4408.90 - Held that:- The chapter heading 44.08 specifically speaks about 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 Per .....

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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 classification of plasticized plywood during the period July 2004 to February,2005. 2. Brief facts of the case are as under: 2.1 The appellants are engaged in th .....

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0 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 by the appellant. After adjudication the Order-in-Original was passed which confirmed the duty demand and interest. In appeal, the same was upheld by the Commissioner (Appeals). Aggrieved, the appellant is before th .....

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.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 class .....

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efore 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 .....

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f 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 veneer panels and similar laminated wood . Whereas heading 44.10 speaks about articles of wood not elsewhere specified and includes within it items like door, flush door other. We have gone through the judgement laid by a three Member Bench of this Tribunal in Decorative (India) (P) Ltd. case and have also taken note o .....

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er 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 join .....

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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 the product is similar to plywood and veneered panels and hence Tariff Heading 44.08 is squarely a .....

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