9911796707
TMI Blog2002 (7) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant's factory as outlined in Annexure-A to the appeal memorandum. "THE PROCESS The process consists of the following steps : 1. Sawing of the logs to required size. 2. Cross cutting to required siz 3. Preservation 4 Seasoning 5. Planing SAWING Rubberwood logs received from plantations are normally 8 ft in length and girth varying from 18 inches to 60 inches. The logs from seedlings are tapered and that from budded plants cylindrical. The logs are first split lengthwise on the motorized handsaw so that it can be handled with ease on the resaws. The split sections are further sawn on the resaws to the required thickness and width of orders. During sawing care is taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal drying takes lesser time than air-drying and removal of moisture from the inner parts of the wood is also possible. Vacuum drying is the fastest and also the most efficient. Here oxidation of the surface of the wood is also not there. Highland Produce Co. Ltd., Wood Factory uses the conventional drying process. Rubberwood treated with the preservative is stacked on trolleys so that there is sufficient gaps between layers for the passage of air. Steam is then passed into the kiln so as to raise the temperature gradually. The air gets heated and is circulated between the stack of timber. The process removes the moisture from the wood. There is controlled discharge of the moist air through the outlet. The process is controlled and sl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention, he referred to the decision of the Tribunal in the case of M/s. Paharpur Cooling Towers Pvt. Ltd. v. CCE, Meerut reported in 1988 (36) E.L.T. 364 (Tribunal) = 1988 (17) ECR 529. In that case it was held that the mere chemical treatment of the scantlings did not convert them into a new and distinct commercial product as to make a treated scantling an excisable product, following the decision of the Supreme Court in the case of M/s. Sterlings Foods reported in 1986 (26) E.L.T. 3. 5. As regards the second issue, regarding classification of treated rubber wood, he said that appellant adduced expert evidence before the adjudicating authority through Dr. Gnanaharan, Forest Research Institute, Kerala who deposed that for densifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntracting the wood; this may be done by transverse compression by means of powerful hydraulic presses or between rollers, or by compression in all directions at high temperature in an autoclave. It is settled position now that the explanatory notes to the HSN have more than mere persuasive value, when it comes to issue of classification under Central Excise Tariff Act and hence the Commissioner ought to have decided the issue of classification based on the explanatory notes. He referred to the decision of the Supreme Court in the case of Collector of Central Excise, Shillong v. Wood Craft Products Ltd. reported in 1995 (77) E.L.T. 23 equivalent to 2002 (142) E.L.T. 18 (S.C.) = 2002 (50) RLT 375 (SC). He said that the Central Excise Tariff d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , demand is barred by time. 8. Smt. Radha Arun, ld. DR justified the action of the Commissioner in classifying the impugned item as densified rubber wood. Referring to the Para 6 of the impugned order, she said that the Commissioner was just right in determining the item as densified rubber wood in view of the increase in density and strength of the rubber wood after treatment based on a similarity with a procedure specified in ISI 1141/73. 9. We have carefully considered the matter. The Commissioner has determined the classification of the product based on the increasing density in the treated wood and taking into consideration of the specification in ISI. It was brought to our notice that there has been increase in density ..... X X X X Extracts X X X X X X X X Extracts X X X X
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