2008 (12) TMI 542

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.... Anand, Advocates, for the Appellant. Shri V.P.C. Rao, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. -  In terms of the impugned order, the appellants are required to pre-deposit the following amounts :- (i)      Duty of Rs. 29,39,664/- and equal amount of penalty under Section 11AC (ii)    Penalty of Rs. 1,00,....

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....r opinion on the products. According to him, 73% of the material amounts to wood. Moreover, similar issue has been decided by the Tribunal in the case of Decorative Laminates (India) (P) Ltd. v. CCE - 1990 (46) E.L.T. 506 (Tribunal). In the said case, it was held that commercial ply wood coated with duty paid phenol formaldehyde resin is classifiable under CH 4408.90 as 'Articles of wood'. The sai....