https://www.taxtmi.com/caselaws?id=96033 Peeling rollers obtained after peeling wood are classified under Heading 44.03 of the Central Excise Tariff and not under Heading 44.05. The Tribunal followed earlier consistent orders on the same tariff issue and found no distinguishing feature to justify departing from that view. On that basis, the assessee's classification claim was accepted, the impugned order was set aside, and relief followed accordingly. en-us Mon, 13 Mar 2000 00:00:00 +0530 Fri, 16 Dec 2011 17:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96033 Peeling rollers obtained after peeling wood are classified under Heading 44.03 of the Central Excise Tariff and not under Heading 44.05. The Tribunal followed earlier consistent orders on the same tariff issue and found no distinguishing feature to justify departing from that view. On that basis, the assessee's classification claim was accepted, the impugned order was set aside, and relief followed accordingly. Case-Laws Central Excise Mon, 13 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96033