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TMI Blog2006 (11) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of Finger jointed Edge Glued Panels (FJEGP) and Laminated Square Beam (LSB). The claim of the respondent is classification under sub-heading 4403.00 which reads as : Wood, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, or a thickness exceeding 6 mm. However, Revenue contended that the items would be classified as Articles of Wood, not elsewhere specified under 4410.90 as Other . The said classification meant payment of duty at the rate of 4% adv. without CENVAT or @ 16% adv. with CENVAT, vide Notification No. 10/2002 dated 1-3-2002. The lower authority, after detailed examination of the issue, came to the conclusion that the items are correctly classified under 44.03 and thereby d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have not been worked beyond planing, sanding or end joining then they would fall in heading 4407. Moreover products like wood roughly squared, chip wood, veneer sheets for plywood, wood continuously shaped along any of its edges or faces, strips of plywood, builder s joinery and carpentry excluded from this heading as per HSN explanatory notes and the two products FJEGP and LSB which are lacquered and laminated are akin to the goods described under HSN heading 44.18 Builders joinery and carpentry . The said products are manufactured goods and are distinct from ordinary wood/timber. The heading 44.10 reads Articles wood not elsewhere specified . Article means a piece of goods or property , commodity any useful thing: or any articl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities that an Article of Wood is an end product. Both the lower authorities have examined the issue in depth. The Commissioner (Appeals) has brought out the HSN Explanatory Notes in para 11 of his order and has stated that nowhere the Explanatory Notes preclude classification of such wood under this heading if it is subjected to the process of gluing, edge-wise or face-wise. Further, on reading the Tariff description under 44.03, one cannot come to the conclusion that if the wood is subjected to processes other than sawing, chipping lengthwise, slicing or peeling, the resultant product would go out of 44.03. Both the orders of the lower authority are well reasoned and we do not find any merit in these appeals. Therefore the Revenue s a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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