2011 (6) TMI 663

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..... ds involves fixing of veneered on the wooden doors, panels and partition, correctly classifiable under sub-heading 4408.90, appeal is dismissed
Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri B.L. Narsimhan, Advocate, for the Appellant. Shri B.K. Singh, Jt. CDR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. - The appellant are manufacturers of electrical insulators, insulation fittings, wood partition, densified wood and articles thereof etc. chargeable to Central Excise Duty. The period of dispute in this case is June 1998. The appellant, in terms of their contract with ONGC, were required to supply to the ONGC wooden panels, partition panels, doors and channels. For manufacture of these item .....

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..... ommissioner (Appeals) in the impugned order, pleaded that the appellant are manufacturing wood partitions with GRP skin, that Chapter Note 5 of Chapter 44 relied upon by the department in support of its plea for classification of the product, in question, under sub-heading 4410.90 is not applicable to these goods, that the goods, in question, are nothing but articles of wood not elsewhere specified, that these goods cannot be called "similar laminated wood", as the same do not answer to its description, as given in Chapter Note 5 of Chapter 44, that the judgment of Hon'ble Supreme Court in the case of CCE, Shillong v. Wood Craft Products Ltd. reported in 1995 (77) E.L.T. 23 (S.C.) relied upon by the department is not applicable to the facts .....

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..... assifiable under 4408.90 "other plywood veneered panels and similar laminated wood". We find that Heading 44.08 covers "plywood veneered panels and similar laminated wood". Since in this case, there is no dispute that the wooden partitions and panels are covered with veneer, which subsequently are further laminated with fibre glass cloth, in our view the goods in question would have to be treated as veneered panels and hence the same would be correctly classifiable under sub-heading 4408.90. 5. Heading 44.10 of the Central Excise Tariff is identical to HSN Heading 44.12 and as per explanatory notes to HSN Heading 44.12, this heading among other items, covers veneered panels which are consisting of thin veneered of wood affixed to a ba .....

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