https://www.taxtmi.com/caselaws?id=93204 Cuttings and trimmings from plywood were held not classifiable under sub-heading 4408.40 because that entry applies to plywood cuttings and trimmings in the hands of a plywood manufacturer, and the record did not show the goods were marketable as such; the factual finding of non-marketability was upheld. Phenol bonded board was held classifiable under sub-heading 4406.30 because its structure fitted veneered particle board rather than the residuary heading for plywood veneered panels and similar laminated wood under 4408.90. The Revenue's challenge to both classification findings failed, leaving the appellate order undisturbed. en-us Thu, 02 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 10:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93204 Cuttings and trimmings from plywood were held not classifiable under sub-heading 4408.40 because that entry applies to plywood cuttings and trimmings in the hands of a plywood manufacturer, and the record did not show the goods were marketable as such; the factual finding of non-marketability was upheld. Phenol bonded board was held classifiable under sub-heading 4406.30 because its structure fitted veneered particle board rather than the residuary heading for plywood veneered panels and similar laminated wood under 4408.90. The Revenue's challenge to both classification findings failed, leaving the appellate order undisturbed. Case-Laws Central Excise Thu, 02 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93204