1999 (12) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue there are two issue for our consideration :- (1)  Whether the cuttings and trimmings in the hands of the respondents M/s. Gupta Timber (P) Ltd. were classifiable under sub-heading No. 4408.40 of the Tariff which covered all cuttings and trimmings of plywood of width not exceeding 5 cm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....les of wood. There is, however, nothing on record to show that they were engaged in the manufacture of plywood. In the Tariff Entries plywood boards and other products have been separately described. Sub-heading 4408.40 which covers cuttings and trimmings of plywood of width not exceeding 5 cms. will be excisable and dutiable in the hands of the manufacturer of plywood and not in the hands of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Advocate referred to Chapter Note 5 of Chapter 44 wherein the expression "similar laminated wood" in Heading No. 44.08 of the Tariff had been explained. The Assistant Collector of Central Excise also had referred that the product contained core and face veneers on both sides and as it is also clear that the saw dust mixed with resins was placed within the core and face veneers, we consider that th....