2002 (9) TMI 199 - AT - Central Excise

Summary

Issues:
Classification of laminated wood products under Central Excise Tariff Act, 1985

Analysis:
1. The Commissioner of Central Excise filed an appeal challenging the order passed by the Commissioner of Central Excise, Meerut regarding the classification of laminated wood products manufactured by the respondent under chapter heading 44.08 of the Central Excise Tariff Act, 1985.

2. The Revenue argued that the product in question, laminated panels, should be classified under chapter heading 44.08 based on Note 5 of Chapter 44, which defines "similar laminated wood" to include various types of laminated wood products. The Revenue relied on the interpretation of similar terms by the Supreme Court in previous cases to support their classification argument.

3. The respondent contended that the product should be classified under chapter heading 44.06 or 44.07, emphasizing that the construction of the product did not align with the requirements of chapter heading 44.08. They argued that the Apex Court's judgment in a previous case involved a different product and was not directly applicable to the present situation.

4. The Tribunal analyzed the relevant tariff entries (44.06, 44.07, and 44.08) and Note 5 to Chapter 44 of the Central Excise Tariff Act, 1985. The Tribunal noted that Note 5 required the presence of outer plies in the product to classify it as similar laminated wood under chapter heading 44.08, which was not found in the product in question.

5. The Tribunal also considered the HSN explanatory notes and previous judgments cited by both parties. It concluded that the product should be classified under chapter heading 44.06/44.07 based on a comprehensive analysis of the tariff entries, statutory provisions, and case law.

6. In light of the above discussions and referencing the judgments of Bombay Burmah Trading Corpn. and Western India Plywoods cases, the Tribunal rejected the Revenue's appeal and upheld the classification of the product under chapter heading 44.06/44.07.

This detailed analysis of the judgment provides a thorough understanding of the classification dispute regarding laminated wood products under the Central Excise Tariff Act, 1985.