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    <title>2003 (6) TMI 162 - CESTAT, NEW DELHI</title>
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    <description>Laminated particle boards and laminated medium density fibre boards were held classifiable under Headings 44.06 and 44.07, because Heading 44.06 covers particle board and similar board of wood, while Heading 44.08 applies to plywood veneered panels and similar laminated wood. The Tribunal followed the respondents&#039; earlier classification and treated laminated particle board as falling within the scope of similar board of wood under Heading 44.06. The Revenue&#039;s challenge to classification under Heading 44.08 failed.</description>
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    <pubDate>Fri, 06 Jun 2003 00:00:00 +0530</pubDate>
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      <title>2003 (6) TMI 162 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=52405</link>
      <description>Laminated particle boards and laminated medium density fibre boards were held classifiable under Headings 44.06 and 44.07, because Heading 44.06 covers particle board and similar board of wood, while Heading 44.08 applies to plywood veneered panels and similar laminated wood. The Tribunal followed the respondents&#039; earlier classification and treated laminated particle board as falling within the scope of similar board of wood under Heading 44.06. The Revenue&#039;s challenge to classification under Heading 44.08 failed.</description>
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      <pubDate>Fri, 06 Jun 2003 00:00:00 +0530</pubDate>
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