https://www.taxtmi.com/caselaws?id=51592 Laminated particle board impregnated with paper was analysed for tariff classification under the Central Excise Tariff Act, 1985. Chapter 44, Note 5 extends Heading 44.08 to similar laminated wood, including panels with a specified core construction and outer plies. The product was found to be laminated particle board without outer plies and without the thick, compound core contemplated by Note 5. Because Heading 44.06 expressly covers particle board and similar board of wood or other ligneous materials, while Heading 44.08 covers plywood, veneered panels and similar laminated wood, the product was treated as falling under Heading 44.06/44.07 rather than Heading 44.08. en-us Mon, 23 Sep 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51592 Laminated particle board impregnated with paper was analysed for tariff classification under the Central Excise Tariff Act, 1985. Chapter 44, Note 5 extends Heading 44.08 to similar laminated wood, including panels with a specified core construction and outer plies. The product was found to be laminated particle board without outer plies and without the thick, compound core contemplated by Note 5. Because Heading 44.06 expressly covers particle board and similar board of wood or other ligneous materials, while Heading 44.08 covers plywood, veneered panels and similar laminated wood, the product was treated as falling under Heading 44.06/44.07 rather than Heading 44.08. Case-Laws Central Excise Mon, 23 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51592