1999 (6) TMI 143

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..... r per : P.C. Jain, Vice President]. The short question involved in this appeal is whether appellant s goods are to be classified as block board or decorative plywood under Chapter 44 or they are to be classified as parts of sewing machine namely, sewing machine table tops or sewing machine covers made of plywood/block board under Chapter 84. 2. The Revenue s case is that the appellant is m .....

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..... uttons, veneers, adhesives etc. which they generally purchase from outside. In their factory, the said firm manufactures block boards and plywoods. Such products are sold to different parties. I examined some G.P.-Is and it is found that from their factory, the said firm sends these products in the form of block board and plywood of different sixes and types. Such products may be used subsequently .....

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..... s either done by themselves or through their processors and thereafter, the goods are removed from the factory. In the absence of the clear factual position, we are unable to decide this appeal. If the goods are cleared after necessary perforation or drilling holes as claimed by the appellants then the goods acquired the shape of the parts of sewing machines and would be entitled to the classifica .....

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