2009 (12) TMI 355

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.... Objection Nos. E/CO/208-210/2003 and 8/2004 Shri V.V. Hariharan, Jt. CDR, for the Appellant. S/Shri Arvind P. Datar, Sr. Advocate, R. Raghavan and M. Kannan, Advocates, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - These six appeals filed by the Department are taken up together for hearing and disposal as the issue is the same in all these appeals. 2. Heard b....

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....cles of wood not elsewhere specified. 3. Heard Shri Arvind P. Datar, learned Senior Counsel appearing for the respondents. He states that the issue of classification of the impugned goods was earlier settled and the same has been reopened by the Departmental authorities without there being any fresh material or fresh cause arising in the intervening period. Further, he explains the process of m....

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....ved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed     4405.10 -           In or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil   4405.20 -  &....

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....oined (e.g.) finger-jointed. The impugned goods in this case are not end-jointed. On the other hand, two 'I' shaped beams are joined together by a piece of block wood made from plywood. The block wood itself requires manufacturing from several layers of plywood. The final product emerges in the shape of 'H'. In addition to taking note of the process of manufacturing of H-beams, the lower appellate....