2003 (6) TMI 379

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..... e Respondent. [Order per : C.N.B. Nair, Member (T)]. The issue raised in this appeal is whether Cement Bonded Particle Laminated Boards are eligible for the exemption available to Cement Bonded Particle Board . The lower authorities have denied the exemption on the ground that Laminated Boards are manufactured by further processing of Plain Boards and that, on account of such further p .....

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..... ation, a Particle Board continued to be a Particle Board and that lamination did not affect the identity of the goods. 3. We are in agreement with the assessee. In the present case, the exemption is available to Cement Bonded Particle Board . There is no dispute that even after lamination, the goods in question are Cement Bonded Particle Board. It is settled law that not every process leads to .....

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