https://www.taxtmi.com/caselaws?id=120481 Mere processing of wood by edge-gluing, jointing or lamination does not, by itself, remove goods from heading 4403 unless they have become distinct articles of wood as end products. On examination of the manufacturing process and tariff descriptions, the goods retained their character as wood products and were therefore classifiable under heading 4403 rather than heading 4410. en-us Mon, 27 Nov 2006 00:00:00 +0530 Fri, 20 Jul 2012 12:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120481 Mere processing of wood by edge-gluing, jointing or lamination does not, by itself, remove goods from heading 4403 unless they have become distinct articles of wood as end products. On examination of the manufacturing process and tariff descriptions, the goods retained their character as wood products and were therefore classifiable under heading 4403 rather than heading 4410. Case-Laws Central Excise Mon, 27 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120481