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TMI Blog2000 (3) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... oods are classifiable under Chapter Heading 44.06 of the Central Excise Tariff. While doing so, he was reversing the classification ordered by the Assistant Commissioner under Chapter Heading 44.08. In the present appeal, the Revenue seeks to get the original classification as approved by the Assistant Commissioner restored. 3. Chapter heading 44 relates to wood and articles of wood . Sub-heading 44.06 relates to particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances . Sub-heading 44.08 relates to plywood, veneered panels and similar laminated wood . The Commissioner held as under in the order : - It is clear that the adjudicating authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle boards). This note which relates to heading No. 44.08 reads as under : - For the purposes of heading No. 44.08, the expression similar laminated wood includes blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued or otherwise joined together and surfaced with the outer plies and also panels in which the wooden core is replaced by other materials such as a layer or layers of particle board, fibre board, wood waste glued or otherwise joined together, asbestos or cork. 5. During hearing today, learned DR submits that pre-laminated particle board is required to be treated as panels in which wooden core is replaced by other materials such as layer or layers of partic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Learned Counsel submits that pre-laminated particle board is only another variety of particle board, not specifically mentioned in tariff sub-heading 4406. All the same is remains particle board and merits classification under 4406.90 as Other i.e. other particle board. He also submitted that Indian Standard specifications are not in conflict with classification of pre-laminated particle board under sub-heading 4406. He referred us to the I.S.I. specification 12823 : 1990/12823 which relates to Pre-laminated Particle Boards. He drew our attention in particular to para 3.2 of the specification which reads as under : - 3.2 Pre-laminated Particle Board. A particle board laminated on both surfaces by synthetic resin impregnated base p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after lamination. Even after lamination it continues to be a variety of particle board. It is clear from the reading of Note 5 also that the products included in that Note are the products consisting of inner core surfaced with outer plies. Lamination carried out cannot, at all, be called fixing of outer plies on particle boards. It is only an improvement on a bare particle board. Lamination does not change the basic character of particle board. In these facts and circumstances, we find the order of the Commissioner (Appeals) to be fully in conformity with the scheme of classification contained in chapter 44, including note 5. The same is, therefore, confirmed. The appeal of the Revenue has not merit and is dismissed. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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