TMI Blog2016 (11) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... fall into ‘article of wood’. So the product which is plasticized plywood is classifiable under chapter 44.08 only. Following the judgment relied upon by the Revenue, which relates to identical product during the same period, we hold that the impugned goods, namely, plywood laminated with plasticized paper are correctly classifiable under Chapter Heading 44.08 of the erstwhile first schedule to CETA 1985 - appeal allowed - decided in favor of Revenue. - APPEAL NO. E/3738/2006 - FINAL ORDER NO. 61522/2016 - Dated:- 19-9-2016 - Mr. Ashok Jindal, Member (J) And Mr. Devender Singh, Member (T) Sh. Harvinder Singh, A.R. for the Appellant None for the Respondent Per : Devender Singh Revenue is in appeal against the order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y determined the classification under 441299.10 in the newly adopted Central Excise Tariff w.e.f. 01.03.2005 and under CETH 4408.90 in the Central Excise Tariff prior to 01.03.2005. The demand of ₹ 16,50,254/- was confirmed along with the interest and penalty of ₹ 5 Lakh was imposed on the respondent. In appeal, the order of the Adjudicating Authority was set aside by the Commissioner (Appeal), who held that the impugned goods were classifiable under 4410.90 as articles of wood, not elsewhere specified. Hence, the Revenue is in appeal against the said order before us. 3. Ld. A.R. for the Revenue submits that the issue is no longer res integra. In support of his contention, he invited attention to the judgment of this Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4410.11 Flush doors 16% 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 Heading 4408 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 judgment laid by three member Bench of this Tribunal in Decorative (India) (P) Ltd. case and have also taken note of the fact that the appeal filed by the Revenue against the same before the Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 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 applicable. Further, in the instant case, the core layer is made up of the particle board of MDF board (referred to as mother boards in the process mentioned above) and joined together with the help of resins and then laminated with pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
