2018 (6) TMI 578

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sioner (AR) for respondent M/s Govik Electricals Pvt Ltd is a manufacturer of parts of transformer using particle boards for pre-fabricated furniture. The appellant puts together the different components of the pre-fabricated furniture which are then disassembled, owing to constraints of bulk, for packing and discharge to premises of customers. According to the appellant, the particle boards ar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....evenue. 3. On perusal of the records, it is seen that the imported goods are described as compact laminates, which, even though cut as claimed by the appellant, are cleared under the description of laminated boards. Though the submission of the appellant is that they are not usable as such without the expert intervention of the manufacturer of the parts to assemble the final products for which ....