1998 (4) TMI 204

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..... : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the classification of wooden shutters for windows and doors. The Assistant Collector of Central Excise, Yeshwanthpur Division, had classified the same under sub-heading No. 4410.90. The Department filed an application with the Collector of Central Excise (Appeals), Madras, on the ground that the goods in ques .....

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..... sp;There is no dispute that the respondents were engaged in the manufacture of wooden shutters for windows and doors. Heading No. 44.05 of the Central Excise Tariff covered the following : 44.05 4405.00 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of i .....

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