2003 (6) TMI 379 - AT - Central Excise

Summary

The appeal dealt with the eligibility of "Cement Bonded Particle Laminated Boards" for exemption compared to "Cement Bonded Particle Board." The Tribunal ruled in favor of the appellant, stating that even after lamination, the goods remained Cement Bonded Particle Board. The use of different brand names for laminated and plain boards did not affect their classification. The appeal was allowed with consequential relief.