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TMI Blog1998 (10) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer of ordinary portland cement, cement bonded particle board, pre-fab houses. The question involved in all these revision cases is whether the cement bonded particle board is to be classified under entry 114 of the First Schedule to the Andhra Pradesh General Sales Tax Act or under the general entry as unclassified items. The assessee claimed that it should be classified as unclassified i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substance in sheets, blocks, boards or in any other form and includes flush doors. 2.. The main argument of the learned counsel for the appellant is that cement bonded particle board is made up of 62 per cent cement and 28 per cent wood, sodium cilicate and aluminium sulphate 2 per cent and water 8 per cent, therefore it is predominantly made up of cement and wood is only used for the purpose o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arlance test is applicable and if the said test is applied these cement bonded particle boards fall under entry 114 of the First Schedule. 4.. We have already extracted the item in the above paragraph. It says plywood, particle board, lamin board batten board hard or soft wall-boards or insulating board and veneered panels, whether or not containing any material other than wood. From a reading o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not correct in holding that the cement is used for the purpose of the panel acquiring strength and durability and by covering the wood particles with cement, they are protected and therefore it falls under entry 114. It is the other way. The cement bonded with wood particles and the presence of wood is less in quantity. Further the use of the commodity as doors and partition is not relevant in det ..... X X X X Extracts X X X X X X X X Extracts X X X X
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