1997 (8) TMI 372

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....od MF Grade, the peacock plywood affixed with cotton fabric which is coated with phenol formaldehyde is compressed under pressure and the product when designed with meshed variety emerges are used, according to the appellants in uses for flooring etc. I have also seen the coated plywood. These are quite different from peacock 'F grade and M.F. Grade' plywood. The Hon'ble Tribunal in Para 10 of their order had clearly held that the classification of paper faced laminated plywood would be same as decorative plywood under 4408.30. 2. The department has filed the present appeal against the above said order. It was mentioned in the appeal ground that the decision of the Tribunal is not applicable to the facts of this case. In Paras 7(a) ....

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....cock plywood" is similar to 'paper faced plywood' whereas factually, these grades are similar to "conated" and non slip plywood; 'MF' & 'F' Grade peacock plywood is both waterproof and weatherproof. It exhibits the characteristics and end use application of coated and non-slip plywood. MF & F Grade are correctly classifiable under 4408.90 only and Order-in-Appeal merits to be set aside. under 4410.90 as articles of wood not elsewhere specified - Others. They had rejected the contention of the department that paper faced laminated plywood is decorative plywood. In the appeal under consideration, the only difference is that instead of paper faced laminated plywood, we have cotton fabrics being used. The ratio of the Tribunal judgment would ap....