TaxTMI 
TaxTMI 
2002 (9) TMI 199
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....anufacture of wood and wood products. They are manufacturing laminated panels and claimed classification thereof under chapter sub-heading 4406.10 and 4407.90. The department alleged that the product manufactured by the respondent herein was classifiable under chapter heading 44.08. For this purpose they relied on Note 5 of Chapter 44 of the Central Excise Tariff Act, 1985 which read as under :- "For the purpose of heading No. 44.08 the expression "similar laminated wood" includes blockboard, laminboard and battenboard, in which the core is thick and compound of blocks, laths or battens of wood glued or otherwise joined together and surfaced with the other plies and also penals in which the wooden core is replaced by other materials such....
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....on of the grain alternating". "Blockboard - a plywood board with a core of wooden strips". "Lamination - the manufacture by placing layer on layer". The New Encyclopaedia Britannica, Volume 19, Macropaedia, under the heading "Forestry and Wood Production", in the section "Wood Utilization" at pages 420-21 states - "Veneer - Veneer is a thin layer, or sheet, of wood that is uniform in thickness ...... *** *** *** *** *** "Plywood and laminated constructions. Plywood and laminated constructions are glued - wood products. Although gluing is an old art, practiced since ancient times the modern development of ....
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....g sold as Novatack pre-laminated particle boards and all varieties of particle boards remain covered under sub-heading 4406. He also submits that this is clear from the fact that veneered particle board is specifically mentioned under subheading 4406.30. He also produced before us Order in appeal No. 130-CE/BPL/97 dated 9-10-97 passed by the Commissioner of Central Excise (Appeals), Bhopal in regard to the classification of veneered particle board manufactured by the respondent. The Commissioner had upheld the classification of veneered particle board under sub-heading 4406.30 and the Revenue had not filed any appeal against this classification. Learned Counsel submits that pre-laminated particle board is only another variety of particle bo....
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....y noted that there was no outer plies on the laminated particle boards and, therefore the process of laminated particle board is not the manufacture of another product covered by Heading 44.08. Learned Counsel submits that the interpretation sought to be placed on Chapter Note 5 the Revenue is not correct at all". 5. He submits that the decision of the Apex Court was not considered by the Tribunal in the case of Bombay Burmah Trading Corporation and hence the present issue is squarely covered by the decision of the Apex Court in the case of Wood Craft Products Limited. Therefore, the decision in the case of Bombay Burmah Trading Corporation can be distinguished. 6. Referring to the judgment of this Tribunal in the case of Western Indi....
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....ific product in question there was no necessity of going into other judgments. The learned Counsel therefore prays that the impugned order may be upheld and the appeal filed by the Revenue may be rejected. 10. We have heard rival submissions. We note that the product is particle board, laminated and impregnated with paper. We note that the three entries of tariff are relevant to the decision. The three entries i.e. 44.06, 44.07 and 44.08 are reproduced as under :- "44.06 Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. 44.07 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substan....
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....amining the ambit and scope of the expressions similar laminated wood "the expression similar laminated wood is a significant expression. It does not mean identical but it mean corresponding to or resembling to in many respects, somewhat like; or having a general likeness. The statute does not contemplate that goods classed under the words of similar description shall be in all respects the same. If it did, these words would be unnecessary. These were intended to embrace goods but not identical with those goods…." 14. Thus, we find that since the product in the case of Wood Craft was different and had a particular construction therefore the ratio of the judgment of the Apex Court in the case is not fully applicable to the facts of the ....