Classification of Laminated Panels Under SH 4408.90
IN a judgement delivered yesterday, the Supreme Court held that laminated panels of particle and medium density fiber board should be classified under sub- heading No. 4408.90. The product after lamination assumes a distinct marketability and brings about a change in the product. This change, after lamination makes the product fall outside the purview of chapter heading 44.06 and that would place the product under chapter heading 44.08 as the word used under chapter heading 44.08 is "similar laminated wood". Further recourse may also be taken to rule 3 (c) of the Rules for interpretation of the Act which envisages that if the products are capable of classification under two chapter headings, then as per the said rule, the classification must be under the heading which occurs last in the numerical order.
We bring you this judgement today.