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TMI Blog2011 (9) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... l R. Dave, JJ JUDGMENT Anil R. Dave, J 1. The present appeals arise out of the judgments and orders passed on 23.9.2002 and 6.6.2003 by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi and the Customs, Excise and Service Tax Appellate Tribunal, dismissing the appeals filed by the appellant- Revenue Department. By this judgment, we dispose of Civil Appeal Nos. 4462/2003 and 9736/2003 as they involve similar questions of law. 2. The issue which falls for consideration in the present appeals is whether laminated panels of particle and medium density fiber board should be classified under sub- heading no. 4406.90 and 4407.90 or under sub-heading no. 4408.90. The appellant alleged that the product manufactured by the respondent herein was classifiable under sub heading 4408.90. For this purpose the appellant relied on Chapter Note 5 of Chapter 44 of the Central Excise Tariff Act, 1985 (hereinafter referred to as the Act') which reads as under:- "For the purposes of heading No. 44.08, the expression "similar laminated wood" includes blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued or oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by the orders of the Tribunal, the Reveue has filed the present appeals. 6. The learned counsel for the appellant submitted that the Tribunal had erred in not appreciating that the manufacturing process, as stated by the factory manager clarified that "pre-laminated" meant already laminated and as a result of the process, the surface of the panels become water resistant as well as scratch resistant and due to melamine surface, it resisted cigarette burns and also got an attractive look. In spite of the above facts stated by the factory manager with regard to the process, the respondent-assessee never mentioned the word "Panel" in the manufacturing process submitted along with classification declared under Rule 173 B of the Act. 7. Learned counsel for the appellant further argued that Chapter Note 44.08 specifically speaks of plywood, veneered panels and similar laminated wood'. He pointed out that in the instant case, it is an admitted fact that the goods in question, which are wood products' are laminated and they are covered under chapter heading 44.08 and not under chapter heading 44.06 as there is no mention of lamination in the latter chapter sub heading. 8. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he mother boards (plain particle/MDF fiber) are used. Papers are passed through the impregnating unit wherein the resin and other required chemicals are spread on the paper and the paper gets impregnated. The impregnated paper is further dried and cut into required length. These paper sheets are assembled with the mother boards in such a way that the impregnated paper is placed on the upper side and one layer of impregnated design paper is placed over one layer of impregnated tissue paper. This assembly is put for pressing under the required heat and pressure. The above assembly is taken out as pre-laminated boards and is ready for dispatch. 15. From the above process, it is clear that the products are pre-laminated wood, most aptly falling under chapter heading 44.08 as the said chapter heading specifically speaks of plywood, veneered panels and similar laminated wood. The word "similar" discussed in the above para has been discussed by this court in the case of CCE, Shilling v M/S Wood Craft Products Ltd. (supra) wherein a similar issue with regard to "Block board" had arisen. For sound reasons recorded, this Court held that Block board' should be classified under heading No. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... early indicate that "laminated wood" means a wood product prepared by placing layer on layer and "block board" is a plywood board with a core of wood. Any plywood board with a core of wood in which there are layers, one above the other is, therefore, laminated wood similar to plywood or, veneered panels. It is "similar laminated wood" included in the heading "Plywood, veneered panels and similar laminated wood". Similarity with, and not identity with plywood or veneered panels is required". 18. From the above, it is clear that the product is similar to plywood and veneered panels and hence tariff heading 44.08 is squarely applicable. Further, in the instant case, the core layer is made up of the particle board or MDF board (referred to as "mother boards" in the process mentioned above) and joined together with the help of resins and then laminated with plasticised paper (paper impregnated with melamine formaldehyde resin). Hence it is also clearly seen that the laminated panels manufactured by the respondent are covered under Chapter Note 5 to Chapter 44 of the schedule to the Act. The product need not be same as plywood or veneered panels but mere similarity with them is enough ..... X X X X Extracts X X X X X X X X Extracts X X X X
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