https://www.taxtmi.com/caselaws?id=205500 Laminated particle board and laminated medium density fibre board were treated as classifiable under heading 44.08 of the Central Excise Tariff because lamination brought about a material change in character and marketability, creating a distinct commodity. Chapter Note 5 to Chapter 44 was read to include panels whose wooden core is replaced by particle board or fibreboard, and the expression "similar laminated wood" was applied broadly to products resembling plywood or veneered panels. The laminated products were therefore not confined to headings 44.06 or 44.07 merely because the base material was particle board or fibreboard, and classification under sub-heading 4408.90 was affirmed. en-us Wed, 07 Sep 2011 00:00:00 +0530 Fri, 06 Jan 2012 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205500 Laminated particle board and laminated medium density fibre board were treated as classifiable under heading 44.08 of the Central Excise Tariff because lamination brought about a material change in character and marketability, creating a distinct commodity. Chapter Note 5 to Chapter 44 was read to include panels whose wooden core is replaced by particle board or fibreboard, and the expression "similar laminated wood" was applied broadly to products resembling plywood or veneered panels. The laminated products were therefore not confined to headings 44.06 or 44.07 merely because the base material was particle board or fibreboard, and classification under sub-heading 4408.90 was affirmed. Case-Laws Central Excise Wed, 07 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205500