Tariff classification of plasticized plywood falls under Heading 4408 because similarity to plywood is sufficient under Chapter Note 5.

Plasticized plywood made by placing plasticized paper on the top and bottom faces of glued core veneer was classified under Heading 4408 because Heading 4408 covers plywood, veneered panels and similar laminated wood, and Chapter Note 5 extends it to laminated panels with a wooden core surfaced with other materials. Applying the broader Supreme Court interpretation of similarity to plywood or veneered panels, the Tribunal held that the product did not fall under Heading 4410 as articles of wood not elsewhere specified. The assessee's reliance on an earlier decision was distinguished, and classification was decided in favour of the Revenue.

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Issues: Whether plasticized plywood manufactured during the dispute period was classifiable under Heading 4408 of the Central Excise Tariff Act, 1985 or under Heading 4410 of the Central Excise Tariff Act, 1985.

Analysis: The product was made by placing plasticized paper on the top and bottom faces of glued core veneer. Heading 4408 covers plywood, veneered panels and similar laminated wood, and Chapter Note 5 enlarges the expression "similar laminated wood" to include laminated panels where the wooden core is joined and surfaced with other materials. The Tribunal relied on the Supreme Court's interpretation that similarity to plywood or veneered panels is sufficient for classification under Heading 4408, and observed that the product does not answer the description of "articles of wood not elsewhere specified" under Heading 4410. The earlier decision relied upon by the assessee was distinguished because the present classification question was governed by the broader construction of Heading 4408 and Chapter Note 5.

Conclusion: Plasticized plywood was held classifiable under Heading 4408 and not under Heading 4410, and the issue was decided against the assessee and in favour of the Revenue.

Ratio Decidendi: For tariff classification under Heading 4408, a product need not be identical to plywood or veneered panels; sufficient similarity to those goods, read with Chapter Note 5, brings it within the heading.

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