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    <title>2016 (11) TMI 766 - CESTAT CHANDIGARH</title>
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    <description>Plywood laminated with plasticized paper was classified under Chapter Heading 44.08 because Chapter Note 5 and the tariff description extend that heading to plywood, veneered panels and similar laminated wood. The product was treated as sufficiently similar to plywood or veneered panels, and the residuary heading for articles of wood not elsewhere specified under Chapter Heading 44.10 was held inapplicable. The prior decision on an identical product for the same period was followed, and the classification under Chapter Heading 44.10 was rejected.</description>
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      <description>Plywood laminated with plasticized paper was classified under Chapter Heading 44.08 because Chapter Note 5 and the tariff description extend that heading to plywood, veneered panels and similar laminated wood. The product was treated as sufficiently similar to plywood or veneered panels, and the residuary heading for articles of wood not elsewhere specified under Chapter Heading 44.10 was held inapplicable. The prior decision on an identical product for the same period was followed, and the classification under Chapter Heading 44.10 was rejected.</description>
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