Classification (HSN code) for Block Board - Interpretation of Tariff (44.08, 44.10 or 44.12)

COLLECTOR OF CENTRAL EXCISE, SHILLONG Versus WOOD CRAFT PRODUCTS LTD. - 1995 (3) TMI 93 - SUPREME COURT OF INDIA

As per the prevalent law and classification Apex court has held that, " the expression "similar laminated wood" in Heading No. 44.08 as it stood from the beginning must be construed to include within it block boards of all kinds so that the amendment in Chapter Note 5 w.e.f. 19-3-1990 and thereafter w.e.f. 1-3-1992 merely clarified and made explicit that which was implicit in the heading throughout. These amendments were obviously made to end the dispute raised by the manufacturers by an express statement."

However, as per the latest tariff, the item may be classified under the tariff item 44.12 (see Supplementary note3 the Chapter 44)