Classification of plywood goods depended on their form at clearance, requiring fresh factual verification for tariff treatment.

Classification of the goods turned on their condition at the time of clearance from the factory. If they were perforated, drilled, or otherwise processed to fit sewing machines, they would be treated as parts of sewing machines under Chapter 84; if cleared as plain block board or decorative or laminated plywood sheets, they would remain classifiable under Chapter 44. As the factual position on the manner of clearance was unclear, the matter required verification from evidence and documents, and the impugned order was set aside with remand for de novo adjudication.

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Issues: Whether the goods cleared by the appellant were classifiable as block board or decorative plywood under Chapter 44 of the Central Excise Tariff Act, 1985, or as parts of sewing machines under Chapter 84 of the Central Excise Tariff Act, 1985.

Analysis: The correct classification depended on the form in which the goods were cleared from the factory. If the goods were cleared after perforation, drilling, or similar processing so as to fit sewing machines, they would assume the character of parts of sewing machines and fall under Chapter 84. If they were cleared as plain block boards or plain decorative or laminated plywood sheets, they would remain classifiable under Chapter 44. The factual position on the manner of clearance was not clear and required verification on the basis of evidence and documents.

Conclusion: The impugned order was set aside and the matter was remanded for de novo adjudication so that the factual issue could be determined and the proper classification made accordingly.

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