If the products are capable of classification under two chapter headings, then the classification must be under the heading which occurs last in the numerical order- Sc

In the instant case, going by the statement of the respondent’s own officer, 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” (emphasis supplied). 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. Therefore, heading 4408.90 would be the appropriate sub heading for classification of the product in question.

RE-PORTABLE

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 4462 of 2003

COMMISSIONER OF CENTRAL EXCISE, NOIDA …..Appellant.

Vs

M/S. KIT-PLY INDUSTRIES LTD. …..Respondent

WITH

CIVIL APPEAL NO. 9736 of 2003

J U D G M E N T