Structural plywood exemption sustained where Revenue failed to prove the goods fell within the disqualifying category.

Exemption under Notification No. 55/79-C.E. remained available because the Revenue failed to prove that the goods were structural plywood. In the absence of evidence showing that the goods fell within the disqualifying category, the Tribunal followed its earlier view that shuttering plywood is not structural plywood and that commercial plywood continues to qualify for the notification. The departmental challenge therefore failed, and the assessee's exemption claim was upheld on the proved record.

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Issues: Whether the goods in question were structural plywood so as to deny exemption under Notification No. 55/79-C.E. dated 1-3-1979.

Analysis: The Revenue did not place any evidence on record to establish that the goods were structural plywood. In the absence of such proof, the Tribunal followed the earlier decision holding that shuttering plywood is not structural plywood and that commercial plywood remains eligible for the exemption under the notification.

Conclusion: The goods were not proved to be structural plywood and the exemption claim under Notification No. 55/79-C.E. dated 1-3-1979 was sustained.

Final Conclusion: The departmental challenge failed and the exemption available to the assessee was upheld.

Ratio Decidendi: Where the Revenue fails to prove that the goods fall in the disqualifying category, the assessee is entitled to the exemption applicable to the goods as classified on the proved record.

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