2018 (2) TMI 1796

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....hi, Jt. Commissioner (AR), for the Appellant. Shri Ibrahim, Advocate, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeal is filed against the Order-in-Appeal Nos. 122 & 123/2007, dated 15-1-2008. 2. Briefly the facts of the case are that the appellant is engaged in the manufacture of decorative plywood/fibre board, flush doors, panel do....

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.... under separate heading not only in the Bureau of Indian Standards (BIS) but also by the Customs Tariff Act. The flush doors and panel doors are technically and commercially different processed. In the market among dealers, builders, construction engineers, architects, etc., both items are identified separately and used differently. The demand and prices are different for both the doors. Panel doo....