ORDER
Shri G.A. Brahma Deva …..(ORAL)
1. This is an appeal filed by the Revenue. Shri. Thomas, D.R. submitted that no doubt duty chargeable at the relevant period in respect of commercial Plywood at 20% is as per Notfn.No.55/79 dt.1.3.79. He said that the department has filed an appeal on the ground that the item in question is not just commercial plywood but structural plywood. He said that if it is structural plywood the same exemption in terms of Notfn.No.55/79 cannot be extended. He fairly conceeded that no evidence has been placed on record to substantiate that the item is a structural plywood.
2. The Learned Counsel submitted that the issue involved has already been decided by the Tribunal in the case of CCE, Cochin Vs. Purushotham Gokuldas Plywood co. reported in 1996 (85) ELT 355 (T) holding that sbuttering plywood is not a structural plywood hence it is liable for exemption under Notification No.55/79-CE dt.1.3.79 as commercial plywood.
3. We have carefully considered the matter. We find that no evidence has been placed on record by the revenue to substantiate that the item in question is structural plywood. In the facts and circumstances following the ratio of the decision referred to above. We do not find any substance in the appeal filed by the Department.
(Pronounced and Dictated in the Open Court)