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TMI Blog2016 (11) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... nd plywood laminated with plasticized paper falling under chapter 44 of the erstwhile first schedule to the Central Excise Tariff Act, 1985. They wanted to include plywood laminated plasticized paper in their Central Excise Registration certificate as articles of wood, not elsewhere specified others (Plasticized paper coated laminated plywood) under heading No. 4410.90 of the First Schedule to the Central Excise Tariff Act 1985. They started paying Central Excise Duty on the plywood manufactured and consumed captively by them in the manufacture of the plasticized paper and cleared the same at nil rate of duty under in the notification 10/03-CE dated 01.03.2003, classifying the same under sub heading No. 4410.90. The Central (Excise officers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary, 2005. The impugned product i.e. plasticized plywood is classifiable under Chapter Heading 4412 of the CETA, 1985 w.e.f. 1-3-2005. The Heading 4412 after 1-3-2005 is same as Heading 44.08 and reads as 'plywood, veneered panels and similar laminated wood'. For better appreciation the relevant headings are extracted under:- 44.08 Plywood, veneered panels and similar laminated wood 4408.10 Marine plywood and aircraft plywood 16% 4408.20 Plywood for tea-chests when cut to size in Panels or shook and packed in sets 16% 4408.30 Decorative Plywood 16% 4408.400 Cutting and trimming of plywood of width Not exceeding 5 centimeters 16% 4408.90 Other 16% 44.09 ......................................... 44. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 otherwise joined together and surfaced with the outer plies and also panels in which the wooden core is replaced by other materials such as a layer of layers of particle board, fiberboard, wood waste glued or otherwise joined together, asbestos or cord". 7. The Hon'ble Supreme court in the case of Kitply Industries Ltd. (supra) while considering the issue, whether laminated panels of particle and medium density fiber board should be classified under sub-headings 4406.90 and 4407.90 or under sub-heading 4408.90 held that Heading 44 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ali Wallace Pvt. Ltd. reported in 2011 558 (Tri.Del.) examined the scope of Heading 44.08 along with Chapter Note 5 and held veneered sheets will be classified therein. In the light of the observations made by the Apex Court in the case of CCE, Noida Vs. Kitply Industries Ltd. and apply the same, we are of the considered view, that the impugned product is classifiable under Chapter Heading 44.08. The issue is answered in favour of the Revenue. 4. Following the judgment relied upon by the Revenue, which relates to identical product during the same period, we hold that the impugned goods, namely, plywood laminated with plasticized paper are correctly classifiable under Chapter Heading 44.08 of the erstwhile first schedule to CETA 1985. 5. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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