https://www.taxtmi.com/caselaws?id=213290 Wood partitions, panels and doors with GRP skin made by laminating wood battens with veneer sheets and glass cloth with resin were treated as veneered panels and similar laminated wood under Heading 44.08. The manufacturing process showed that the goods were covered with veneer and further laminated with fibre glass cloth, bringing them within the tariff description of veneered panels. HSN explanatory notes relevant to the competing entry also supported this view, and the alternative claim that the goods were merely other articles of wood under Heading 44.10 was not accepted. The classification adopted was Heading 44.08 of the Central Excise Tariff. en-us Wed, 08 Jun 2011 00:00:00 +0530 Tue, 17 Apr 2012 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213290 Wood partitions, panels and doors with GRP skin made by laminating wood battens with veneer sheets and glass cloth with resin were treated as veneered panels and similar laminated wood under Heading 44.08. The manufacturing process showed that the goods were covered with veneer and further laminated with fibre glass cloth, bringing them within the tariff description of veneered panels. HSN explanatory notes relevant to the competing entry also supported this view, and the alternative claim that the goods were merely other articles of wood under Heading 44.10 was not accepted. The classification adopted was Heading 44.08 of the Central Excise Tariff. Case-Laws Central Excise Wed, 08 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213290