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of <h1>CEGAT Kolkata: 'Peeling Roller' not excisable under Heading 44.03. Wastage of Veneer ruled non-excisable. Appeal allowed.</h1> The Appellate Tribunal CEGAT, Kolkata classified 'Peeling Roller' under Heading 44.03 and ruled that 'Wastage of Veneer' was not excisable. The impugned ... Peeling rollers The Appellate Tribunal CEGAT, Kolkata ruled on the classification of 'Peeling Roller, Wastage of Veneer and Waste Peeling Roller' under CETA, 1985. The peeling rollers were classified under Heading 44.03 based on previous decisions, while the wastage of veneer was not considered excisable product liable to duty. The impugned order was set aside, and the appeal was allowed for the appellants.
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