https://www.taxtmi.com/caselaws?id=271513 Plasticized plywood made by placing plasticized paper on the top and bottom faces of glued core veneer was classified under Heading 4408 because Heading 4408 covers plywood, veneered panels and similar laminated wood, and Chapter Note 5 extends it to laminated panels with a wooden core surfaced with other materials. Applying the broader Supreme Court interpretation of similarity to plywood or veneered panels, the Tribunal held that the product did not fall under Heading 4410 as articles of wood not elsewhere specified. The assessee's reliance on an earlier decision was distinguished, and classification was decided in favour of the Revenue. en-us Tue, 06 Oct 2015 00:00:00 +0530 Tue, 03 May 2016 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271513 Plasticized plywood made by placing plasticized paper on the top and bottom faces of glued core veneer was classified under Heading 4408 because Heading 4408 covers plywood, veneered panels and similar laminated wood, and Chapter Note 5 extends it to laminated panels with a wooden core surfaced with other materials. Applying the broader Supreme Court interpretation of similarity to plywood or veneered panels, the Tribunal held that the product did not fall under Heading 4410 as articles of wood not elsewhere specified. The assessee's reliance on an earlier decision was distinguished, and classification was decided in favour of the Revenue. Case-Laws Central Excise Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271513