TMI Blog2017 (4) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... e used for manufacture of wooden pencils. Therefore, the Revenue’s contention that the disputed wood slats would fall under CTH 4408.90 cannot be upheld - in ITC (HS) Classification also the disputed product is specifically mentioned under the description ‘Pencils Slat’. The Linden Wood Slats imported by the Appellants are correctly classifiable under S.H. No. 4421.90 of Customs Tariff Act - appeal allowed - decided in favor of appellant. - C/301/2006-Mum - Final Order No. A/93180/2016-WZB/CB - Dated:- 18-10-2016 - Shri M.V. Ravindran, Member (J) and Raju, Member (T) Ms. Aparna H., Advocate, for the Appellant. Shri D.K. Sinha, Asstt. Commr. (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also forming part of the appeal. The ld. Counsel would further submit that as per Revised Indian Trade Classification, the said product imported has been mentioned under [Tariff Item] 4421 90 13 as reflected in the Bill of Entry itself. Thus, under ITC (HS) Classification of Export Import Items (as on 1-4-2000) also the disputed product is specifically mentioned under the description Pencils Slat , which supports the case of the appellant. Reliance was also placed on the judgment of Tribunal in case of Hindustan Pencils (P) Ltd. reported in 2015 (326) E.L.T. 189 (T) and submitted that although the issue therein was regarding excisability and marketability of pencil slats, the said judgment would have persuasive support, as in the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tems which are articles of wood, as in instant case wooden slats are used for manufacture of wooden pencils. Therefore, we are of the view that the Revenue s contention that the disputed wood slats would fall under CTH 4408.90 cannot be upheld. Further, the Assistant Commissioner in the Order-in-Original has accepted that the goods imported are Wooden Slat, used for manufacture of pencils and the same has not been disputed by the Revenue. We further find that with the alignment CTA/CETA with the HSN, there has been a specific entry for Pencil Slats under [Tariff Item] 4421 90 40, which also supports the present case of the appellants. We also find that the wood slats in dispute have been cut to the specific sizes having specific thickness, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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