2005 (9) TMI 459

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....None, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The Revenue is aggrieved against the O-I-A No. 253/2003-C.E., dated 26-8-2003. The assessees is a 100% EOU and were exporting Spliced Wood Veneers in special designs manufactured from fifth veneers imported from abroad. The imported small pieces of Veneers were joined by stitching. The waste arisen in the course of manu....

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....y given his finding that what was manufactured was an excisable product, capable of being marketed as goods and chargeable to duty under a particular heading or sub-heading of the Excise Duty Tariff, if not under the Customs Tariff. He has noted that there is no heading or sub-heading under the CE Tariff to cover such a product. He has set aside the OIO. Revenue is aggrieved with this order and co....