2003 (6) TMI 162

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..... iled by Revenue, the issue involved is whether the panels of laminated particle boards and panels of laminated medium density fibre board are classifiable under sub-headings 4406.90 and 4407.90 of the Schedule to the Central Excise Tariff Act, 1985, as Ordered by the Commissioner under the impugned Order or under sub-heading 4408.90 of the Tariff as claimed by Revenue. 2. We heard Shri A.S. Bedi, .....

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..... ng 44.06 therefore laminated particle board will come within the scope of similar board of wood under Chapter Heading 44.06." "Having regard to the facts and the above discussions as also the case law in the case of Bombay Burmah Trading Corpn., we hold that the product is classifiable under Chapter Heading 44.06/44.07. In the above view of the matter the appeal filed by the Revenue is rejected." .....

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