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2016 (11) TMI 766 - AT - Central ExciseClassification of plywood laminated with plasticized paper during 01.07.2004 to 28.02.2005 - classified under sub heading No. 4410.90 or sub heading No. 4412.99.10 or under CETH 4408.90 - Held that - the issue is no longer res integra - reliance placed on the decision of the case of Galaxy Plywood Inds. P. Ltd Vs. Commr. of C Ex., Panchkula 2016 (2) TMI 218 - CESTAT NEW DELHI where it was held that The chapter heading 44.08 specifically speaks about plywood, veneered panels and similar laminated wood. Whereas, the chapter heading 44.10 speaks about articles of wood not elsewhere specified. Undeniably, the impugned product does not fall into article of wood . So the product which is plasticized plywood is classifiable under chapter 44.08 only. Following the judgment relied upon by the Revenue, which relates to identical product during the same period, we hold that the impugned goods, namely, plywood laminated with plasticized paper are correctly classifiable under Chapter Heading 44.08 of the erstwhile first schedule to CETA 1985 - appeal allowed - decided in favor of Revenue.
Issues involved:
Classification of plywood laminated with plasticized paper under Central Excise Tariff Act, 1985 during the period from 01.07.2004 to 28.02.2005. Detailed Analysis: 1. Classification Dispute: The case involved a dispute regarding the classification of plywood laminated with plasticized paper under the Central Excise Tariff Act, 1985. The manufacturer sought to include the product under heading No. 4410.90, while the Excise officers contended that it should be classified under sub Heading No. 4408.90. The Adjudicating Authority determined the classification under 4412.99.10 post-March 2005 and under CETH 4408.90 pre-March 2005. The Commissioner (Appeal) set aside the Adjudicating Authority's decision, classifying the goods under 4410.90. This led to the Revenue appealing against the Commissioner's decision. 2. Legal Precedents and Interpretation: The Revenue argued that the product should be classified under Chapter Heading 4408, which covers plywood, veneered panels, and similar laminated wood. They relied on a Tribunal judgment and the Supreme Court's decision in Kitply Industries Ltd. case to support their contention. The Tribunal noted that the impugned product was plasticized plywood, which falls under Chapter Heading 44.08, emphasizing the importance of Chapter Note 5 in the classification process. 3. Decision and Reasoning: The Tribunal, following the legal precedents and analysis, held that the impugned goods, namely, plywood laminated with plasticized paper, should be classified under Chapter Heading 44.08 of the Central Excise Tariff Act, 1985. The Tribunal's decision was based on the interpretation of relevant legal provisions, including Chapter Note 5 and the distinction between articles of wood and laminated wood products. Consequently, the Tribunal set aside the earlier order and allowed the Revenue's appeal. 4. Conclusion: In conclusion, the judgment resolved the classification issue by determining that plywood laminated with plasticized paper should be classified under Chapter Heading 44.08 of the Central Excise Tariff Act, 1985. The decision was based on legal interpretations, precedents, and the specific characteristics of the product in question. The judgment provided clarity on the classification of similar products under the relevant tariff provisions, ensuring consistency and compliance with the applicable laws. This detailed analysis highlights the legal arguments, precedents, and reasoning involved in the judgment regarding the classification of plywood laminated with plasticized paper under the Central Excise Tariff Act, 1985.
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