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<h1>Wooden shutters classified under sub-heading 4405.00 upheld by appellate tribunal, Revenue's appeal dismissed</h1> The appellate tribunal upheld the classification of wooden shutters for windows and doors under sub-heading No. 4405.00, rejecting the Revenue's appeal. - ... Classification The appellate tribunal upheld the classification of wooden shutters for windows and doors under sub-heading No. 4405.00, agreeing with the Collector of Central Excise (Appeals), Madras. The goods were not just wood shaped for classification under Heading No. 44.05. The appeal filed by the Revenue was rejected.
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