https://www.taxtmi.com/caselaws?id=89649 Resin bonded bamboo mats with veneers in between are covered by Note (6) to Chapter 44 and, where they are made by compressing two or more plies of hand-woven bamboo mats with resins, they fall under Heading 44.10 rather than Heading 44.08.90. A classification order that deals only with the veneer material and ignores the applicable Chapter Note fails to address a material statutory provision and is not a speaking order. The impugned order was therefore set aside and the matter remanded for fresh decision after hearing the appellant and considering Note (6) to Chapter 44. en-us Tue, 24 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 16:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89649 Resin bonded bamboo mats with veneers in between are covered by Note (6) to Chapter 44 and, where they are made by compressing two or more plies of hand-woven bamboo mats with resins, they fall under Heading 44.10 rather than Heading 44.08.90. A classification order that deals only with the veneer material and ignores the applicable Chapter Note fails to address a material statutory provision and is not a speaking order. The impugned order was therefore set aside and the matter remanded for fresh decision after hearing the appellant and considering Note (6) to Chapter 44. Case-Laws Central Excise Tue, 24 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89649