The Commissioner, ultimately found that the pre requisites of Chapter Note 5 of Chapter 44 were number satisfied and, therefore, numberfurther action was taken so far as the aforestated classification was companycerned.
The said show cause numberices were adjudicated and the demand proposed therein was dropped by the Commissioner of Central Excise, Meerut II vide Orders dated 20.4.2001 and 31.10.2001 respectively.
Plain particle boards.
The Tribunal dismissed the said appeals vide orders dated 23.9.2002 and 6.6.2003, upholding the findings of the Commissioner.
4407.10 Insulation board and hardboard 4407.90 Other.
For the sake of companyvenience, the relevant headings are also extracted below b44.06 Particle board and similar board of wood or other ligneous materials, whether or number agglomerated with resins or other organic binding substances.
Aggrieved by the orders, the Revenue filed appeals before the Tribunal.
In order to decide the issue arising in the present case in its proper perspective, basic facts leading to filing of the present appeals are being recapitulated hereunder The respondent asessee, who is engaged in the manufacture of wood and articles of wood falling under Chapter 44, was issued show cause numberices dated 16.2.2000 and 27.12.2000 by the appellant authorities, inter alia, calling upon it to show cause as to why classification of its products 1 Laminated Particle Board and 2 Laminated Medium Density Fibre Board should number be changed to chapter Sub heading number4408.90 The respondent replied to the said numberices refuting the allegations on merits as well as on limitation.
44.07 b Fiber board of wood or other ligneous materials, whether or number bonded with resins or other organic substances.
4406.20 Insulation board and hardboard 4406.30 Veneered particle board, number having decorative veneers on any face 4406.90 Other.
44.08 Plywood, veneered panels and similar laminated wood.
4462/2003 and 9736/2003 as they involve similar questions of law.
Aggrieved by the orders of the Tribunal, the Reveue has filed the present appeals.
4408.30 Decorative plywood 4408.40 Cuttings and trimmings of plywood of width number exceeding 5 centimeters 4408.90 b Otherb.
The appellant alleged that the product manufactured by the respondent herein was classifiable under sub heading 4408.90.
For this purpose the appellant relied on Chapter Note 5 of Chapter 44 of the Central Excise Tariff Act, 1985 hereinafter referred to as bthe Actb which reads as under For the purposes of heading No.
44.08, the expression similar laminated wood includes blockboard, laminboard and battenboard, in which the companye is thick and companyposed 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 companye is replaced by other materials such as a layer or layers of particle board, fiberboard, wood waste glued or otherwise joined together, asbestos or companykb.
1 ANIL R. DAVE, J. The present appeals arise out of the judgments and orders passed on 23.9.2002 and 6.6.2003 by the Customs, Excise Gold Control Appellate Tribunal, New Delhi and the Customs, Excise Service Tax Appellate Tribunal, dismissing the appeals filed by the appellant Revenue Department.
By this judgment, we dispose of Civil Appeal Nos.
