9911796707
TMI Blog1997 (8) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : T.P. Nambiar, Member (J)]. - The present appeal is filed against the order passed by CCE (A), Bangalore wherein he classified the goods in question under Heading 4410.90. The CCE (A) in Para 4 has held as under : "4. From the samples seen, peacock plywood MF Grade, the peacock plywood affixed with cotton fabric which is coated with phenol formaldehyde is compr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 170/89-B in Appeal No. 2980) is incorrect, inasmuch as Tribunal's observations in the said para pertains to classification of Paper faced commercial plywood as decorative plywood under 4408.30, in other words, the issue for decision before Tribunal therein was with reference to classification of 'paper faced plywood' as 'decorative plywood' and for the reasons cited above, it was held that ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bangalore has arred in holding that "'MF' 'F' Grade Peacock plywood" is similar to 'paper faced plywood' whereas factually, these grades are similar to "conated" and non slip plywood; 'MF' & 'F' Grade peacock plywood is both waterproof and weatherproof. It exhibits the characteristics and end use application of coated and non-slip plywood. MF & F Grade are correctly classifiable under 4408.90 only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out that the Tribunal was dealing with the classification of paper faced laminated plywood and in that decision, the Tribunal held that the same merits classification under Heading 4410.90. In this connection he pointed out that in this case cotton fabric which used in plywood. He pointed out that in that case the Tribunal came to the conclusion that the paper faced laminated plywood is not dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the sides. It is seen that in the above cited decision of the Tribunal the Tribunal held that classification of paper faced laminated plywood would merit classification under Heading 4410.90 as an article of wood not elsewhere specified and the same analogy would apply in the present case also in view of the fact in this case the goods are decorated with cotton fabrics on one side and on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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