1990 (6) TMI 188

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..... the Appellants. Smt. Vijay Zutshi, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. Question involved in these appeals is a common one, therefore, a common order is being passed. 2. Question is whether block-board manufactured by the appellants falls under Tariff Heading 4410.90 or 4408.90 CET. The assessees/appellants submit that sub-heading 4410.90 is appropriate .....

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..... 4 (17) E.L.T. 473; (b) 1983 (12) E.L.T. 804; (c) 1984 (18) E.L.T. 645. Explanatory Notes specifically include block-board within Heading 44.08. (ii) reliance only on ISI Glossary of terms for deciding the question of classification is misplaced, as observed by the Supreme Court in para 11 of 1986 (25) E.L.T. 473 (SC); ISI Glossary is at best a piece of evidence as supportive material and no .....

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..... rence is that the Central Government has extended the concessional rate to flush doors as to blockboards. On the other hand, if this notification is looked at a little closely from another angle, it supports the view that blockboard should have the same rate of duty as that of flush doors, since it is well-known that restructuring of the new Central Excise Tariff on HSN was admittedly revenue-neut .....

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