TaxTMI 
TaxTMI 
2017 (3) TMI 602
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....Nath, AC (AR) for Respondent ORDER Per Raju The appellants are engaged in the manufacture of Particle Boards including Veneered Particle Board. A demand show-cause notice was issued to the appellant denying the benefit of Notification No. 12/2004 amending Notification No. 6/2002. The said notification exempts 100% wood free plain and pre-laminated particle board falling under Chapter 4406 of Ce....
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....ered is wood. No sample has been taken at any stage and the material has never been tested. The appellant had changed the classification of the product to 4406.90 w.e.f. 4.2.2004, however, no notice of this change was made and goods were held liable to classification under Chapter 4406.30 in the impugned order. It was argued that it has been presumed that the veneer is wood without relying on any ....
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....mposed on the appellant as there was no mis-declaration on their part. 3. Learned AR relied on the impugned order. 4. We have gone through the rival submissions. We find that earlier veneer laminated board was classified by the appellant under Heading 4406.30, however, w.e.f. 4.2.2004 they sought classification under 4406.90. The said change has been denied to the appellant simply on the ....
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....evised classification seeking to classify the same under Heading 4406.90 prospectively w.e.f. 4.2.2004. We find that the appellant could not have challenge the assessment for the period covered by the earlier order dated 24.12.2003. However, it is open to the appellant to challenge the same for the subsequent period. We find that the impugned order merely relies on the earlier Order-in-Original da....