1999 (12) TMI 242

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..... ember (T)]. In this appeal filed by the Revenue there are two issue for our consideration :- (1) Whether the cuttings and trimmings in the hands of the respondents M/s. Gupta Timber (P) Ltd. were classifiable under sub-heading No. 4408.40 of the Tariff which covered all cuttings and trimmings of plywood of width not exceeding 5 cm; and (2) Whether the phenol bonded board wherein saw du .....

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..... ed in the manufacture of plywood. In the Tariff Entries plywood boards and other products have been separately described. Sub-heading 4408.40 which covers cuttings and trimmings of plywood of width not exceeding 5 cms. will be excisable and dutiable in the hands of the manufacturer of plywood and not in the hands of the users of plywood. From the discussion of the Commissioner of Central Excise (A .....

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..... minated wood in Heading No. 44.08 of the Tariff had been explained. The Assistant Collector of Central Excise also had referred that the product contained core and face veneers on both sides and as it is also clear that the saw dust mixed with resins was placed within the core and face veneers, we consider that their classification under sub-heading No. 4406.30 was also correct. The sub-heading N .....

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