2000 (3) TMI 586

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...., JDR, for the Respondents [Order per : Archana Wadhwa, Member (J)]. - The short question involved in the present appeal is the correct classification of "Peeling Rollers" obtained by the appellants after peeling of wood. Whereas the Revenue's claim in respect of the classification of the said wood was under heading 44.05, the appellant's contention is that the same are properly classifiable un....

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....ller is a core of a log left out when it cannot be peeled any further. Peeling roller and peeled wood are two distinct things. Wood peeled, according to the Collector, means sheets of slice, peeled out of a log, but peeling roller is the core of a log left out when it cannot be peeled any further. Peeling roller is a piece of wood of round cross-section derived after peeling, urges the Memorandum ....