- (1.) 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. 4462/2003 and 9736/2003 as they involve similar questions of law.
(2.) The issue which falls for consideration in the present appeals is whether laminated panels of particle and medium density fiber board should be classified under sub- heading no. 4406.90 and 4407.90 or under sub- heading no. 4408.90. 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 the Act') 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 core is thick and composed 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 core is replaced by other materials such as a layer or layers of particle board, fiberboard, wood waste glued or otherwise joined together, asbestos or cork". For the sake of convenience, the relevant headings are also extracted below: "44.06 - Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. 4406.10- Plain particle boards. 4406.20- Insulation board and hardboard 4406.30- Veneered particle board, not having decorative veneers on any face 4406.90-Other. 44.07 - Fiber board of wood or other ligneous materials, whether or not bonded with resins or other organic substances. 4407.10-Insulation board and hardboard 4407.90- Other. 44.08-Pplywood, veneered panels and similar laminated wood. 4408.10 - Marine plywood and aircraft plywood. 4408.30- Decorative plywood 4408.40- Cuttings and trimmings of plywood of width not exceeding 5 centimeters 4408.90 - Other".
(3.) 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 notices 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 not be changed to chapter Sub-heading no 4408.90 The respondent replied to the said notices refuting the allegations on merits as well as on limitation. The said show cause notices 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. The Commissioner, ultimately found that the pre requisites of Chapter Note 5 of Chapter 44 were not satisfied and, therefore, no further action was taken so far as the aforestated classification was concerned. ;