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TMI Blog2017 (4) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal dated 29-11-2005. 2. Briefly stated, appellants had imported Linden Wood Slats (Wood Pencil Slats) of various sizes under Bill of Entry No. 100432, dated 2-12-1999 claiming classification under Customs Tariff Heading (CTH) 4421.90 and Central Excise Tariff Heading (CETH) 4410.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find appropriate parentage under S.H. No. 4421.90 of CTA. It was further submitted that the fact that the disputed slats are for manufacture of wooden pencils was also certified by the overseas supplier, M/s. Shanghai, wherein the supplier had also clarified that the wood slats are also known as Pencil Slat as per BTN No. 4421. The said certificate of overseas supplier is also forming part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t pencil slats are specifically covered under S.H. No. 4421 90 40 of CETA. 4. Learned Authorised Representative for the Department made various submissions taking support from the impugned orders and also submitted that the disputed products are not pencil slats, as, to treat the product as pencil slat, the same has to undergo various processes and for explaining the process of manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44.08, the wood should be either in sheet form, like sheets for plywood or veneer sheets or should be sawn length-wise, sliced or peeled. Here, the reference is made to planks of wood, cut and sliced logs, etc. and not to the items which are articles of wood, as in instant case wooden slats are used for manufacture of wooden pencils. Therefore, we are of the view that the Revenue's contention tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the contention of learned Counsel for the appellants that Wood Slats have become Articles of Wood for exclusive and sole use for manufacture of wooden pencils. 5.1 In view of the foregoing, we hold that the Linden Wood Slats imported by the Appellants are correctly classifiable under S.H. No. 4421.90 of Customs Tariff Act and, accordingly, allow the appeal and set aside the impugned Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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