1998 (11) TMI 245

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....er : V.K. Ashtana, Member (T)]. - This is an appeal against Order-in-Appeal No. 3/90(C)(D), dated 1-1-1990 wherein the appellant's product namely Resin bonded bamboo mats with Veneer in between has been classified under sub-heading 4408.90 attracting 30% ad valorem Central Excise Duty. This Order-in-Appeal was as a consequence of Revenue's appeal before the ld. Collector (Appeals) against Assist....

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....ration is whether Bamboo mats bonded with resin and containing a wood veneer in between the two layers of these mats are to be classified under 4408.90 or 4410.90. The appellant's submission is that Note (6) to Chapter 44 of the Central Excise Tariff Act, 1985 as amended clearly provides that Heading 44.10 includes such resin bonded bamboo mats having veneer in between. The said chapter note reads....

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....ect product has been clearly and unambiguously mentioned in sub-para (b) of Note (6) in as much as that the product confirms squarely and exactly to the products described in the said Note because it is not disputed that these mats are made by compressing two or more plies of only hand-woven bamboo mats having veneers in between, with the aid of resins. In view of the fact the Chapter Note (6) cle....