2000 (3) TMI 586

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..... adhwa, Member (J)]. The short question involved in the present appeal is the correct classification of Peeling Rollers obtained by the appellants after peeling of wood. Whereas the Revenue s claim in respect of the classification of the said wood was under heading 44.05, the appellant s contention is that the same are properly classifiable under heading 44.03. 2. After hearing both sides .....

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..... not be peeled any further. Peeling roller and peeled wood are two distinct things. Wood peeled, according to the Collector, means sheets of slice, peeled out of a log, but peeling roller is the core of a log left out when it cannot be peeled any further. Peeling roller is a piece of wood of round cross-section derived after peeling, urges the Memorandum of Appeal and reiterated by the learned SDR. .....

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