1997 (6) TMI 274

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.... the Appellant. Shri Haji Mohideen, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufactured goods falling under Chapter 44. In the classification List No. 1/Ply Wood/86, effective from 1-3-1986, they had claimed classification under 4406.10 for their products "Plain Particle Board Sitawood B.M." In the Memorandum approving the classification, the As....

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.... did not amount to manufacture. He also cited Supreme Court decision reproduced in 1989 (42) E.L.T. 513 to the effect that galvanising of steel did not result in a new and distinct commodity. He also cited Supreme Court judgment reproduced in 1988 (35) E.L.T. 6 (S.C.) in which it was held that activity of sawing of timber did not result in emergence of new product. Shri Haji Mohideen, learned D.R.....

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....st was that of the Supreme Court in the case of Satyanarayan Manohar Lal, reported in 1985 (22) E.L.T. 943 (Tribunal) in which it was held that wax proofing cotton fabrics amounts to manufacture. Shri Agarwal has submitted that in this case, Tariff Item specifically provided that water proofing amounted to manufacture. This is not a bar for the ratio of the judgment to apply to other cases. In the....

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....ant Collector in his order has observed that waxed Particle Board has a distinct name and use since it was used in the Printing Industries. We observe that Assistant Collector has brought out distinction between plain particle Board and waxed particles Board correctly. We uphold his decision that waxed particle Board is classifiable under Heading 4406.90. 5. At this stage, Shri Agarwal ref....