2011 (6) TMI 663

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....e, for the Appellant. Shri B.K. Singh, Jt. CDR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. - The appellant are manufacturers of electrical insulators, insulation fittings, wood partition, densified wood and articles thereof etc. chargeable to Central Excise Duty. The period of dispute in this case is June 1998. The appellant, in terms of their contract with ONGC, were req....

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....on of the product is as claimed by the appellant, the tariff rate itself would be nil, while if the same is classified under Heading 4408.90 duty @ 18% adv. would be chargeable. The Assistant Commissioner vide order-in-original dated 29-3-2000 held that the goods, in question, as classifiable under sub-heading 4408.90 and the Assistant Commissioner's order was upheld by the Commissioner (Appeals) ....

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....where specified, that these goods cannot be called "similar laminated wood", as the same do not answer to its description, as given in Chapter Note 5 of Chapter 44, that the judgment of Hon'ble Supreme Court in the case of CCE, Shillong v. Wood Craft Products Ltd. reported in 1995 (77) E.L.T. 23 (S.C.) relied upon by the department is not applicable to the facts of this case, that Tribunal in the ....

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....cts Ltd. (supra) has been correctly relied upon by the Commissioner (Appeals) and is squarely applicable to the facts of this case and that in view of this, there is no infirmity in the impugned order. 3. We have carefully considered the submissions from both the sides and perused the records. 4. The goods in question are wood partition with GRP Skin and are manufactured by laminat....