2008 (6) TMI 505

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....iable under sub heading No. 4406.90/4407.90 as claimed by the appellants or under sub-heading No. 4408.90 as classified by the Revenue. 3. The learned advocate on behalf of the appellants submits that they are manufacturing laminated particles boards and laminated MDF board, are covered on both sides with decorative paper and not veneers. He further submits that there is no outer plys. It is also submitted that veneers were absent in their products and therefore, the said products cannot be classified under sub heading No. 4408.90. He submits that this case is squarely covered by the decision of the Tribunal, as under :- (a)     Commissioner of Central Excise, Noida v. Kitply Industries Ltd. [2003 (151) E.L.T. 560....

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....ntended that veneer is not required for the item "similar laminated wood" on the Tariff and as per explanation given in HSN. We find that the Tribunal in the case of Kitply Industries Ltd. (supra) after considering the decision of the Hon'ble Supreme Court in the case of Woodcraft Products Ltd. (supra) and classification of HSN held that laminated particles board with paper board are classifiable under sub-Heading No. 4406.90/4407.90. The relevant portion of the said decision is reproduced below :- "11.   We have also examined Note 5 to Chapter 44. According to this chapter note we note that for purpose of classification under Chapter Heading 44.08, the expressions are similar laminated wood includes blockboard, laminboard and ba....