1994 (12) TMI 157

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.... filed a classification list claiming therein the effective rate of duty of 10% ad valorem under Notification No. 55/79, dated 1-3-1979 on Chemically Treated Marine Plywood. The appellants' case was that the variety of Marine Plywood in question was simply treaded with Copper Crome and Arsenic which had the effect of somewhat retarding the rate of burning but did not make it fireproof and after coating of chemical no new different product other than Marine Plywood emerge. However, by his order dated 26-2-1986 the Assistant Collector held that Marine Plywood in question after being treated with Copper Crome and Arsenic was rendered fireproof. He also held that the higher price of such treated plywood was also a factor which distinguished it ....

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....classifiable as commercial plywood attracting duty at the rate of 20% ad valorem. 3. On behalf of the respondents Shri M.K. Jain, Ld. SDR reiterated the findings of the Collector (Appeals), and prayed for rejection of the appeal. 4. We have gone through the records of the case and considered the submissions made by the appellants in their written submissions and also submissions made on behalf of the respondent. The short point arises in this case is whether Marine Plywood treated with Copper Crome and Arsenic has to be treated as Fire-proof Plywood excluded from the purview of the exemption under Notification No. 55/79 in terms of the explanation to the said notification. Notification No. 55/79 is reproduced below :- In ....

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....l plywood means all varieties of plywood other than - (i)decorative plywood; (ii)fire proof plywood; (iii)flame proof plywood; (iv)structural plywood; (v)marine plywood; (vi)aircraft plywood; and (vii)plywood for tea-chests falling under sub-item (i) of the aforesaid item No. 16B. It is seen from the order passed by the Collector (Appeals) that Marine Plywood when treated with Copper Chrome and Arsenic becomes fire-resistant and such chemically treated marine plywood also satisfies the ISI speci- fication for Fire-proof Plywood. The Collector (Appeals) has also observed that such chemically treated Fire-proof Plywood is different from Marine Plywood since its price is much more than ordinary Marine Plywood. Under the....