2017 (4) TMI 18

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....D.K. Sinha, Asstt. Commr. (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal dated 29-11-2005. 2. Briefly stated, appellants had imported Linden Wood Slats (Wood Pencil Slats) of various sizes under Bill of Entry No. 100432, dated 2-12-1999 claiming classification under Customs Tariff Heading (CTH) 4421.90 and C....

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....ooden pencils and, therefore, the same would find appropriate parentage under S.H. No. 4421.90 of CTA. It was further submitted that the fact that the disputed slats are for manufacture of wooden pencils was also certified by the overseas supplier, M/s. Shanghai, wherein the supplier had also clarified that the wood slats are also known as Pencil Slat as per BTN No. 4421. The said certificate of o....

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....essee and the Department, have submitted that pencil slats are specifically covered under S.H. No. 4421 90 40 of CETA. 4. Learned Authorised Representative for the Department made various submissions taking support from the impugned orders and also submitted that the disputed products are not pencil slats, as, to treat the product as pencil slat, the same has to undergo various processes a....

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....ur mind in order to cover the item under Heading 44.08, the wood should be either in sheet form, like sheets for plywood or veneer sheets or should be sawn length-wise, sliced or peeled. Here, the reference is made to planks of wood, cut and sliced logs, etc. and not to the items which are articles of wood, as in instant case wooden slats are used for manufacture of wooden pencils. Therefore, we a....