https://www.taxtmi.com/caselaws?id=85149 Commercial shuttering plywood was treated as commercial plywood for concessional duty where the evidence showed it was manufactured through the commercial plywood process and was not impregnated as concrete shuttering plywood under the relevant ISI specification. The classification depended on the product's manufacture, technical specifications and commercial use, and the record supported that structural plywood and commercial shuttering plywood were distinct products with different raw materials and end use. On that basis, the goods fell within the eligible category under Notification No. 55/79 and not within the excluded structural plywood category. en-us Wed, 11 Jan 1995 00:00:00 +0530 Wed, 03 Aug 2011 10:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85149 Commercial shuttering plywood was treated as commercial plywood for concessional duty where the evidence showed it was manufactured through the commercial plywood process and was not impregnated as concrete shuttering plywood under the relevant ISI specification. The classification depended on the product's manufacture, technical specifications and commercial use, and the record supported that structural plywood and commercial shuttering plywood were distinct products with different raw materials and end use. On that basis, the goods fell within the eligible category under Notification No. 55/79 and not within the excluded structural plywood category. Case-Laws Central Excise Wed, 11 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85149