TaxTMI 
TaxTMI 
2000 (3) TMI 506
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....Trading Corpn. Ltd. The Commissioner held that these goods are classifiable under Chapter Heading 44.06 of the Central Excise Tariff. While doing so, he was reversing the classification ordered by the Assistant Commissioner under Chapter Heading 44.08. In the present appeal, the Revenue seeks to get the original classification as approved by the Assistant Commissioner restored. 3. Chapter heading 44 relates to "wood and articles of wood". Sub-heading 44.06 relates to "particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances". Sub-heading 44.08 relates to 'plywood, veneered panels and similar laminated wood'. The Commissioner held as under in the o....
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....ith regard to the applicability of Note 5 to laminated particle boards). This note which relates to heading No. 44.08 reads as under : - "For the purposes of heading No. 44.08, the expression "similar laminated wood" includes blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued or otherwise joined together and surfaced with the outer plies and also panels in which the wooden core is replaced by other materials such as a layer or layers of particle board, fibre board, wood waste glued or otherwise joined together, asbestos or cork." 5. During hearing today, learned DR submits that pre-laminated particle board is required to be treated as panels in which wooden core i....
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....and the Revenue had not filed any appeal against this classification. Learned Counsel submits that pre-laminated particle board is only another variety of particle board, not specifically mentioned in tariff sub-heading 4406. All the same is remains particle board and merits classification under 4406.90 as "Other" i.e. other particle board. He also submitted that Indian Standard specifications are not in conflict with classification of pre-laminated particle board under sub-heading 4406. He referred us to the I.S.I. specification 12823 : 1990/12823 which relates to Pre-laminated Particle Boards. He drew our attention in particular to para 3.2 of the specification which reads as under : - "3.2 Pre-laminated Particle Board. A particle board....