https://www.taxtmi.com/caselaws?id=124587 Laminated particle board and laminated MDF board covered with decorative paper, rather than veneers, were analysed for tariff classification under the Central Excise Tariff. The Tribunal held that such goods were not "similar laminated wood" under Heading 44.08 because they lacked the laminated-wood construction contemplated by the tariff and HSN notes. Following its earlier view in Kitply Industries Ltd., it distinguished Wood Craft Products Ltd. on the basis of materially different product construction. The goods were therefore correctly classifiable under Heading 44.06/44.07, and the contrary classification under Heading 44.08 was set aside with consequential relief. en-us Wed, 18 Jun 2008 00:00:00 +0530 Wed, 03 Oct 2012 11:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124587 Laminated particle board and laminated MDF board covered with decorative paper, rather than veneers, were analysed for tariff classification under the Central Excise Tariff. The Tribunal held that such goods were not "similar laminated wood" under Heading 44.08 because they lacked the laminated-wood construction contemplated by the tariff and HSN notes. Following its earlier view in Kitply Industries Ltd., it distinguished Wood Craft Products Ltd. on the basis of materially different product construction. The goods were therefore correctly classifiable under Heading 44.06/44.07, and the contrary classification under Heading 44.08 was set aside with consequential relief. Case-Laws Central Excise Wed, 18 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124587