9911796707
TMI Blog1996 (8) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... : P.C. Jain, Member (T)]. The question involved in the present appeal is whether the Peeling Rollers received after the peeling of wood of thickness exceeding 6 mm is liable to be classified under Tariff Heading 44.03 as claimed by the respondents herein or under Tariff Heading 44.05 as claimed by the Revenue in the present appeal memorandum. 2. We observe that an identical question was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such Peeling Roller is nothing but peeled wood described in sub-heading No. 4403.00 and is, therefore, liable to be classified accordingly. Assistant Collector s classification of the product under sub-heading No. 4405.00 is not justified as this sub-heading covers wood continuously shaped" along any of its edges or faces which is not the case with the subject goods. Even if it granted that pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be retrospectively effective from 1-3-1986 by virtue of Section 2(1)(a) of the Central Duties of Excise (Retrospective Exemption) Act, 1986. The classification of Peeling Roller under sub-heading No. 4405.00 and its duty liability thereunder cannot, therefore, be upheld." The above decision is equally applicable in this case, as here also the peeling rollers having thickness more than 6 mm are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal and reiterated by the learned S.D.R. Hence, the term/criterion thickness as is used for determining the excisability of the products falling under Heading No. 44.03 is not at all applicable in the case of Peeling Roller. It has been further urged that the explanation of the description of the products given in the Explanatory Note (2) to Heading No. 44.05 clearly shows that Peeling Rolle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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