1996 (8) TMI 334

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.... Shri S.K. Roy Chowdhury, Advocate, for the Respondent. [Order per : P.C. Jain, Member (T)]. - The question involved in the present appeal is whether the "Peeling Rollers" received after the peeling of wood of thickness exceeding 6 mm is liable to be classified under Tariff Heading 44.03 as claimed by the respondents herein or under Tariff Heading 44.05 as claimed by the Revenue in the pre....

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....r the wood is peeled for manufacture of veneer in the appellant's factory. Obviously such Peeling Roller is nothing but peeled wood described in sub-heading No. 4403.00 and is, therefore, liable to be classified accordingly. Assistant Collector's classification of the product under sub-heading No. 4405.00 is not justified as this sub-heading covers wood "continuously shaped" along any of its "edge....

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....e changes in the rate of duties made by the Central Excise Tariff Act, 1985, it would be retrospectively effective from 1-3-1986 by virtue of Section 2(1)(a) of the Central Duties of Excise (Retrospective Exemption) Act, 1986. The classification of Peeling Roller under sub-heading No. 4405.00 and its duty liability thereunder cannot, therefore, be upheld." The above decision is equally applicab....