2005 (6) TMI 369

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..... , Member (T)]. he appellant imported a consignment of 10,076 pieces of veneer strips, squares, wood veneer stickers, curved veneer strips etc. valued at Rs. 93,803/-. The dispute arose as to the classification of the imported goods. The appellant claims it as veneer sheets classifiable under Chapter Heading 44.08 which reads as veneer sheets and sheets for plywood etc. whereas the department .....

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..... e holds that the goods are marquetry and are in ornamental designs used for decoration of doors, windows, panels etc. He observes that the goods are marketable as such and that are directly usable. He holds them to be consumer goods as they directly satisfy the human need. 3. Heard both sides. 4. We observe that the lower authorities have examined the goods while passing the orders. The lower .....

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