2015 (10) TMI 2447

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Petitioner : Shri Mohd Yusuf, 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, A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... subject product has been clearly and unambiguously mentioned 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) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bamboo mats and lays down that this product would fall 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... relevant time. In view of para (6) read in confirmation with 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 h....