2015 (10) TMI 2447 - AT - Central Excise

Classification of Resin Bonded Bamboo Mats with Veneer in between - Classification under Chapter 4410.90 or under Chapter 4408.90 - Held that - On going through the earlier order of the Tribunal we note that a clear finding stands given that in terms of Chapter Note 6 the goods would be classified properly under heading 4410. The Revenue s contention is that the Chapter Note 6 relied upon by the assessee was not in existence during the period 1986-87 i.e. the period involved in the present appeal. The same came into existence w.e.f. 1997. As such it is their contention that the Tribunal relied upon a wrong Chapter Note. - Since order of Tribunal is not challenged - it becomes binding for the lower authorities to follow the Tribunal s order - Decided against Revenue.

Summary

Issues: Classification of Resin Bonded Bamboo Mats with Veneer

Classification Issue:
The dispute in the present appeal revolves around the classification of "Resin Bonded Bamboo Mats with Veneer in between." The Revenue seeks classification under Chapter 4408.90 as 'laminated wood,' while the lower authorities support the assessee's claim of classification as 'articles of wood' under Chapter 4410.90. The Tribunal had earlier decided in favor of the assessee, remanding the matter to the lower authorities for a fresh decision based on Note 6 to Chapter 44 of the Central Excise Tariff Act.

Previous Tribunal Order:
The Tribunal's earlier order emphasized that the subject product falls under Chapter 4410.90, aligning with Note 6 which clearly applies to the product. The Tribunal found that the lower authorities did not consider the applicability of Note 6 in detail, leading to an incorrect classification under 4408.90. The Commissioner (Appeals) upheld the assessee's contention, emphasizing that the item should be classified under 4410.90 as an 'article of wood,' considering the construction of the mats and the interpretation of Chapter notes.

Contention of Revenue:
The Revenue argued that the Chapter Note 6, relied upon by the assessee, was not in existence during the relevant period of 1986-87. They claimed that the note came into effect in 1997, suggesting that the Tribunal's reliance on this note was incorrect. However, the Revenue did not challenge the earlier Tribunal order, making it binding for the lower authorities to follow. The Tribunal held that they cannot review the previous order and rejected the Revenue's appeal, emphasizing the importance of challenging decisions at the appropriate appellate level.

In conclusion, the Tribunal rejected the Revenue's appeal, maintaining the classification of the "Resin Bonded Bamboo Mats with Veneer" under Chapter 4410.90 as 'articles of wood.' The decision highlighted the significance of following established orders and challenging them at the appropriate appellate level to address classification disputes effectively.