Classification of laminated particle boards follows Heading 44.06 and not laminated wood classification under Heading 44.08.

Laminated particle boards and laminated medium density fibre boards were held classifiable under Headings 44.06 and 44.07, because Heading 44.06 covers particle board and similar board of wood, while Heading 44.08 applies to plywood veneered panels and similar laminated wood. The Tribunal followed the respondents' earlier classification and treated laminated particle board as falling within the scope of similar board of wood under Heading 44.06. The Revenue's challenge to classification under Heading 44.08 failed.

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Issues: Whether laminated particle boards and laminated medium density fibre boards were classifiable under sub-headings 4406.90 and 4407.90 of the Central Excise Tariff Act, 1985, or under sub-heading 4408.90.

Analysis: The products had already been classified in the respondents' own earlier case. The Tribunal relied on that earlier view that Heading 44.06 covers particle board and similar board of wood, while Heading 44.08 covers plywood veneered panel and similar laminated wood. Since particle board is specifically covered under Heading 44.06, laminated particle board falls within the scope of similar board of wood under that heading, and the same classification applied to the impugned products.

Conclusion: The goods were classifiable under Heading 44.06/44.07 and not under Heading 44.08; the Revenue's appeal was rejected.

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