1999 (1) TMI 98 - AT - Central Excise

Summary

Issues: Classification of Sita Laminated Window, Sita Frame (Particle Board), and BM Sita Wood.

Classification of Block Board:
The Apex Court has previously decided that block boards are classifiable under 44.08. The lower authorities' classification is upheld, rejecting the appellants' contention.

Classification of BM Sita Wood:
The appellants claim that BM Sita Wood should be classified under Tariff Heading 4406.10 as plain particle board, while the authorities classified it under 4406.90. The process of applying wax to the surface of the board was considered, but it was concluded that this process does not create a new product with a distinctive character. The classification under 4406.10 as claimed by the appellants is deemed appropriate.

Classification of Sita Laminated Window:
The lower appellate authority classified the product under Tariff Heading 4408.90 as commercial plywood due to its essential character. However, the appellants argued that it should be classified under Tariff sub-heading 4410.90 as an article of wood not elsewhere specified. The Tribunal found that the product is an article of plywood or similar laminated wood, thus classifying it under Tariff Heading 44.10 and sub-heading 4410.90.

Classification of Sita Frame (Particle Board):
The lower appellate authority classified the product under sub-heading 4406.90 as it was laminated and treated with glue. The appellants contended that it should be classified under sub-heading 4410.90 as an article of wood not elsewhere specified. The Tribunal agreed with the appellants, classifying the product under 4410.90 based on Chapter Note 5, as it is considered an article of wood.

In conclusion, the appeals were disposed of based on the above analysis and classification of the products involved.