LAWS(CE)-2002-9-78

COMMISSIONER OF CENTRAL EXCISE Vs. KITPLY INDUSTRIES LTD.

Decided On September 23, 2002
COMMISSIONER OF CENTRAL EXCISE Appellant
V/S
KITPLY INDUSTRIES LTD. Respondents

JUDGEMENT

(1.) The Commissioner, Central Excise has filed this appeal, being aggrieved by the order passed by the learned Commissioner of Central Excise, Meerut pursuant to the review order passed by the Central Board of Excise and Customs.

(2.) The facts of the case briefly stated are that the respondent herein are engaged in the manufacture of wood and wood products. They are manufacturing laminated panels and claimed classification 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 : -

(3.) Arguing the case for Revenue, Shri AtuI Dikshit. ld. SDR submits that Note 5 to Chapter 44 is very very clear in regard to similar laminated wood. He submits that the product in dispute was laminated and provided decoration and gloss. He submits that the process of manufacture of the goods clearly indicated that they were laminated penals impregnated with paper for providing it water and heat resistance and making it more compact and attractive. He submits that under Chapter 44.12 of HSN Explanatory Note on page 682 similar laminated has been further defined. He submits that Heading 44.12 is para -materia to Chapter 44.08 of the Central Excise Tariff Act, 1944. The learned SDR submits that the Apex Court in their judgement in the case of Collector of Central Excise, Shillong v. Wood Craft Products Ltd., reported in 1995 (77) E.L.T. 23 (S.C.) in Para 16 observed as under -