1997 (12) TMI 367

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.... Shri Rajesh Jain, Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The respondents in this appeal filed a classification list indicating inter alia the manufacture of other articles of wood of different shapes and sizes (wooden segments). The classifi-cation suggested for this item was under 4410.90 as `other articles of wood not elsewhere specified'. Vide show caus....

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.... R.S. Sangia, ld. JDR in his arguments relied upon the notes attached by the assessee themselves along with the classification list and claimed that these were not profile shapes of goods made at random but that they were made particularly as per the dimensions and shapes required by the buyers for fitting into toys. A more specific definition being available, the Collector was wrong in going for ....

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.... the assessees themselves :- NOTES ON WOOD PROFILES "Wood profiles are made on straight line moulding machine by feeding the strips of wood of particular size and obtaining various shapes of wood profile. The profiles of wood are cut by knives ground to exact profile needed. These knives are on high speed rotating heads of the machine, depending on the complicity of profile. Number of profil....

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.... wooden articles, viz : Wooden shapes and sizes like U, L, semi circle, bow shape etc. as per the customer's specification. Process of manufacture : Veneers of wood are arranged one over the other with grains parallel to one another and bonded with Phenol Formaldehyde Resin in a wooden mould of the particular shape of the article to be manufactured. The wooden block that comes out of the mou....