9911796707
TMI Blog2002 (3) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed and the process being carried out on the raw materials (wood) received is as follows : "It is cut to strips of required size; using circular saw machine and slicing longitudinally using finger-jointing machine; It is suitably grooved and sized using moulding machine; It is then assembled in the Hydraulic Press to a specified pressure etc.; It is painted by synthetic enamel and the name LT frameworks was stenciled on the Beams." 3. The dispute of the classification is while the appellants and the Revenue had been classifying the same said product and discharging the duty on clearances thereon under Heading 4410.90 of CETA since 1993 onwards. The proposed change in classification introduced in March, 1999 is being proposed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nomenclature of the product itself that the item manufactured by us is in the shape of H and further it also resembles Beams. Therefore, it has been christened as H Beams. There are two longitudinal members and in between the plywood sheet is fixed in the grooved slot. We do agree that the longitudinal members which are timbers per se processed and that processing might include chamfering, finger joining, grooving etc., but the question is whether the timber (wood) so processed is removed as such. It is apparent from the products cleared that the timber is subjected to processed as noted above and further used in the manufacture of H-Beams. The processed timber is not cleared as such. The Heading 44.05 as extracted supra would cover wood, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read along with ld. Counsel the findings of the lower authorities in para 5 at page 16A. On a question from the Bench, the ld. Counsel submitted that - (i) there case has not been correctly appreciated by the lower authorities inasmuch as a process undertaken by them are not restricted to the process recognised by the Commissioner (Appeals) in his order extracted herein above to include other process to complete the product before its removal for use. (ii) the ld. Counsel, while requesting for a final decision in the matter, fairly conceded that when the matter came up for stay on 6-11-2001 it was submitted by them that - "the appellants are faced with cash crunching and in view of the orders being non speaking and without giving any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arily will have to be cut into size and shape and thereafter processed. We find from the HSN Notes that what is required to be classified under the CH 4409 of HSN with the corresponding heading of the CETA being 4405 is 'timber' which may be shaped i.e. if we may use the word 'primarily processed'. In this view, we are supported also by the decision in the case of CCE v. Deccon Structural Ltd. reported in 1998 (102) E.L.T. 511 (T). Examining the chapter Notes of HSN Heading, we cannot consider them to be the restricting entry of such articles in the CETA as 4410. It appears to us that these headings would apply to all kinds of 'wood work used in the construction industry'. The heading in CETA, 1985, Heading 4410 reads as articles of wood el ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
