2015 (10) TMI 2447

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...., DR For the Respondent : Shri G. Subramaniam, Authorized Rep. ORDER Per: Archana Wadhwa   Being aggrieved with the order passed by Commissioner (Appeals) vide which he had rejected the Revenues appeal, Revenue has further filed the present appeal. 2. After hearing both sides, duly represented by Shri Mohd Yusuf, DR and Shri G. Subramaniam, Authorized Rep., we find that the dispute in ....

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....entioned in sub para (b) of Note (6) inasmuch as that the product confirms squarely and exactly to the products described in the said Note because it is not disputed that these mats are made by compressing two or more plies of only hand-woven bamboo mats having veneers in between, with the aid of resins. In view of the fact the Chapter note (6) clearly applies to this product, therefore there is n....

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....l still under 44.10" During de novo adjudication, Commissioner (Appeals) upheld the assessees contention by observing as under: "7. According to the respondents, they glue together Dry Bamboo mats and veneers with formaldehyde resin; that the bamboo mats are articles of wood manufactured by plaiting split bamboo/reeds into mats, the item under consideration is reed plaited mats reinforced by a....

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....the HSN, the item would appropriately fall under 4410.90 as articles of wood not elsewhere specified." Revenue has again filed an appeal before the Tribunal. 4. On going through the earlier order of the Tribunal we note that a clear finding stands given that in terms of Chapter Note 6 the goods would be classified properly under heading 4410. The Revenues contention is that the Chapter Note 6 r....