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TMI Blog1999 (1) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... ative laminated window under 4408.90 (2) Particle Board (Sita frame) under 4406.90. (3) Sita Wood (BM) under 4406.90. (4) Block board under 4408.90. As against the above, Tariff sub-headings claimed by the appellants for the aforesaid products are as follows :- (1) Non-decorative laminated window (Sitalam) - 4410.90). (2) Plain particle board (Sita Wood BM) - 4406.10. (3) Plain particle board door frame (Sitaframe) - 4410.90. (4) Block Board - 4410.90. 3. As regards the classification of block board, this is no longer res integra. It has been decided by the Apex Court in the case of C.C.E. Shillong v. Woodcraft Products Ltd. [1995 (77) E.L.T. 23] that block boards are classifiable under 44.08. Therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s nothing but a particle board inasmuch as the aforesaid process brings into existence a product having a distinctive character, name or use different from that of the particle board. It is for this reason that the authorities below have classified the product under Tariff sub-heading 4406.90 under the other categories of particle board or other similar board of wood whereas the appellants have contended that it is classifiable under Tariff Heading 4406.10 under the plain particle of Boards. 3.2 As against the aforesaid finding of the lower authorities the appellants have urged that this product has always been described and marketed as plain particle boards (BM) and is known in trade and commercial parlance as plain particle board. The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , they may be : "impregnated with one or more substances not essential for the agglomeration of their constituent materials but which confer on the board an additional property, e.g. impermeability to water, resistance to rot, insect attack, fire or the spread of flame, chemical agencies or electricity, greater density." 4.2 Lower authorities have treated the process of application of a small quantity of wax used for agglomeration of wood particles on the surface of the plain particle board as a process of manufacture bringing into existence a commodity different from the plain particle board and for this reason they have classified the product under Tariff sub-heading 4406.90. No evidence, however, is brought forth on record that it is k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or a ventilator and if a number of these frames are joined." It has thus been held by the lower appellate authority that the product has an essential character of a window or any other article. Since the product does not have the character of any fixed article, it has been treated as a commercial plywood because it has the essential character of commercial plywood according to the process of manufacture. Hence, it has been classified under Tariff Heading 4408.90. 4.4 As against the above reasoning the appellants have urged that the product is classifiable as an article of wood not elsewhere specified under Tariff sub-heading 4410.90. They state that the product has an essential character of a window or any one article of wood only an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct is cleared in the form of a rectangular wooden frame i.e. as the frame of a window but the said authority goes on to consider it as a ventilator on the ground that if a number of these frames are joined they can be used as a ventilator. It is not the case of the Revenue that the product is cleared as a ventilator by joining a number of frames, as argued by the lower authority. We, therefore, held that the proper classification of the product would be under Tariff sub-heading 4410.90. 5.2 Plain Particle board frame (chaukhat) known as sitaframe - Lower appellate authority describes the process of manufacture of this product as follows :- "The product, particle board is constructed in lamination of plain particle board glued toge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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