9911796707
TMI Blog2002 (9) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ication thereof under chapter sub-heading 4406.10 and 4407.90. The department alleged that the product manufactured by the respondent herein was classifiable under chapter heading 44.08. For this purpose they relied on Note 5 of Chapter 44 of the Central Excise Tariff Act, 1985 which read as under :- "For the purpose of heading No. 44.08 the expression "similar laminated wood" includes blockboard, laminboard and battenboard, in which the core is thick and compound of blocks, laths or battens of wood glued or otherwise joined together and surfaced with the other plies and also penals in which the wooden core is replaced by other materials such as a layer or layers of particle board, fibreboard, wood waste glued or otherwise joined together ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion - the manufacture by placing layer on layer". The New Encyclopaedia Britannica, Volume 19, Macropaedia, under the heading "Forestry and Wood Production", in the section "Wood Utilization" at pages 420-21 states - "Veneer - Veneer is a thin layer, or sheet, of wood that is uniform in thickness ...... *** *** *** *** *** "Plywood and laminated constructions. Plywood and laminated constructions are glued - wood products. Although gluing is an old art, practiced since ancient times the modern development of various products was made possible by the improvement of glues - especially by the production of synthetic resin adhesives. Plywood is a panel product manufactured by gluing together one or more veneers to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 9-10-97 passed by the Commissioner of Central Excise (Appeals), Bhopal in regard to the classification of veneered particle board manufactured by the respondent. The Commissioner had upheld the classification of veneered particle board under sub-heading 4406.30 and the Revenue had not filed any appeal against this classification. Learned Counsel submits that pre-laminated particle board is only another variety of particle board, not specifically mentioned in tariff sub-heading 4406. All the same it remains particle board and merits classification under 4406.90 as "other" i.e. other particle board. He also submitted that Indian Standard specifications are not in conflict with classification of pre-laminated particle board under sub-hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He submits that the decision of the Apex Court was not considered by the Tribunal in the case of Bombay Burmah Trading Corporation and hence the present issue is squarely covered by the decision of the Apex Court in the case of Wood Craft Products Limited. Therefore, the decision in the case of Bombay Burmah Trading Corporation can be distinguished. 6. Referring to the judgment of this Tribunal in the case of Western India Plywoods v. CCE, Cochin reported in 1998 (102) E.L.T 628 the learned SDR submits that this decision of the Tribunal was in regard to the product which is different from the present one and therefore can be distinguished. 7. Shri Praveen Sharma, ld. Advocate appearing for the respondent submits that the product was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. We note that the three entries of tariff are relevant to the decision. The three entries i.e. 44.06, 44.07 and 44.08 are reproduced as under :- "44.06 Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. 44.07 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances. 44.08 Plywood, veneered panels and similar laminated wood." 11. We have also examined Note 5 to Chapter 44. According to this chapter note we note that for purpose of classification under Chapter Heading 44.08, the expressions are similar laminated wood includes blockboard, laminbo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... template that goods classed under the words of similar description shall be in all respects the same. If it did, these words would be unnecessary. These were intended to embrace goods but not identical with those goods…." 14. Thus, we find that since the product in the case of Wood Craft was different and had a particular construction therefore the ratio of the judgment of the Apex Court in the case is not fully applicable to the facts of the present case. 15. A study of the 3 tariff entries shows that tariff entry 44.06 covers particle board and similar board of wood etc. Tariff entry 44.08 covers plywood veneered panel and similar laminated wood. A closure study of these three entries shows that it is not only particle board that is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
