https://www.taxtmi.com/caselaws?id=94844 Pre-laminated particle boards remain classifiable as particle boards under Heading 44.06 where surface lamination does not alter their essential character. Commercial understanding and Indian Standards recognise such goods as a variety of particle board. Heading 44.08 for similar laminated wood does not apply because the goods do not satisfy Chapter 44 Note 5, which covers products with an inner core surfaced with outer plies. The classification under Heading 44.06 is therefore sustained, and the Revenue's challenge fails. en-us Thu, 23 Mar 2000 00:00:00 +0530 Mon, 05 Dec 2011 12:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94844 Pre-laminated particle boards remain classifiable as particle boards under Heading 44.06 where surface lamination does not alter their essential character. Commercial understanding and Indian Standards recognise such goods as a variety of particle board. Heading 44.08 for similar laminated wood does not apply because the goods do not satisfy Chapter 44 Note 5, which covers products with an inner core surfaced with outer plies. The classification under Heading 44.06 is therefore sustained, and the Revenue's challenge fails. Case-Laws Central Excise Thu, 23 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94844