2003 (4) TMI 314

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.... to the Central Excise Tariff. 2. Shri V. Valte, learned SDR, submitted that the Respondents manufacture Drive Shaft and parts thereof and Cooling Tower parts; that they had cleared wooden pieces of different sizes and length as Cooling Tower spares components under Heading No. 44.03 of the Tariff with nil rate of duty; that the wooden pieces were not just the raw wooden pieces but these were chemically treated wooden pieces, the fact which has been confirmed by Shri Sanjeev Kumar Tyagi, Authorised Signatory of the Respondents in his statement dated 16-5-2001; that as per Note 2 to Chapter 44 of the Tariff, the expression "densified wood" means the wood which has been subjected to chemical or physical treatment and will be classifiabl....

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....r with improved mechanical strength or resistance to chemical or electrical agencies. The learned Advocate mentioned that as per Indian Standard No. IS-401-1982 "The preservative shall conform to IS-10013 (Part-II) - 1981. The preservative is specially recommended in heavy termite and marine bores infected areas and in Cooling Tower Timbers, when soft rot is the chief deteriorating factor." 4. We have considered the submissions of both the sides. Note 2 to Chapter 44 reads as under :- "In this Chapter, the expression 'densified wood' means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acqui....