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TMI Blog1998 (5) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... comprising of hardboard on either side of softwood battens, bonded with resins to give strength to the hardboard sheets which are basically fragile, and also to provide thickness to enable the hardboard to withstand particularly vertical stress of a partition. This would avoid an elaborate framework for hardboard panelling. This hardboard sheets so fixed, are lacquered in different hues and designs. They classified it under 4410.90 in CL No. 6/91-92 claiming `NIL rate of duty under Notification No. 48/87, dated 1-3-1987 as amended. Vide a SCN dated 19-5-1992 it was proposed to classify it under 4408.90. They claimed, in reply, classification under 4407.90 or 4410.90. The Asstt. Collector ordered 4407.90 vide subject 010. 3. Heard ld. Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the wide Heading No. 44.08 cannot accommodate block board within it . Thus, this product would rightly fall under 44.08, being laminated and akin to block-board and not under 44.10. (b) Heading 44.12 of HSN dealt with plywood, veneered panels and similar laminated wood. Therein, sub-heading 4412.23 and 4412.93 were items which had atleast one layer of particle board whip board had 2 layers of such hard board and hence would fall within this main heading even if it had no plywood or veneer as outer coverings. As 44.12 of HSN was identical to 44.08 of Central Excise Tariff Act (Hon ble Supreme Court s decision above), therefore, `whip board would be rightly classified under 4408.90. 5. We have carefully considered the arguments on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warping. Each component sheet is known as a `ply and plywood is usually formed of an odd number of plies, the middle ply being called the core . (2) Veneered panels, which are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood by glueing under pressure. Wood veneered on to a base other than wood (e.g. panels of plastics) is also classified here provided it is the veneer which gives the panel its essential character. (3) Similar laminated wood. This group can be divided into two categories : - Blackboard laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies. Panels of this kind are very rigid and str ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove, a ply is a thin sheet of natural wood (with natural grains). However, as against this a hard board is a compressed fibreboard. A fibreboard is a product of wood, but not a thin sheet of natural wood i.e., not a `ply or `plies . This is because it is made from wood chips which have been defixed either mechanically or thermo-mechanically. The instant product, laminates a core of wood batten with lacquered hardboard. Therefore, it is not even covered by the Hon ble Apex Court s wider meaning given to Similar laminated wood . It logically follows, then, that the mischief of Note 5 ibid is attracted and this item is excluded from Heading 44.08. This conclusion is also supported by general notes to Chapter 44 in HSN which reads as follows ..... X X X X Extracts X X X X X X X X Extracts X X X X
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