https://www.taxtmi.com/caselaws?id=80162 Application of phenol formaldehyde resin on commercial plywood followed by high-temperature pressing was treated as manufacture because it changed the character and utility of the goods, created a commercially distinct product with a separate market, and attracted duty even though duty had already been paid on the original plywood. For classification, paper faced laminated plywood and block board were held not to be decorative plywood because mere suitability for decorative use is insufficient; trade parlance and the accepted meaning of decorative plywood govern. The goods were therefore classifiable under Heading 4410.90 as articles of wood not elsewhere specified. en-us Tue, 27 Jun 1989 00:00:00 +0530 Wed, 15 Jun 2011 11:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80162 Application of phenol formaldehyde resin on commercial plywood followed by high-temperature pressing was treated as manufacture because it changed the character and utility of the goods, created a commercially distinct product with a separate market, and attracted duty even though duty had already been paid on the original plywood. For classification, paper faced laminated plywood and block board were held not to be decorative plywood because mere suitability for decorative use is insufficient; trade parlance and the accepted meaning of decorative plywood govern. The goods were therefore classifiable under Heading 4410.90 as articles of wood not elsewhere specified. Case-Laws Central Excise Tue, 27 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80162