Block board classification follows HSN-based tariff entry under Heading 44.08, with Chapter Note amendment treated as clarificatory.

Block boards are classifiable under Heading 44.08 as similar laminated wood, not under Heading 44.10 as articles of wood not elsewhere specified. The tariff scheme follows the Harmonised System of Nomenclature, and the HSN description for plywood, veneered panels and similar laminated wood expressly covers block boards. The amendment to Chapter Note 5 in Chapter 44 was treated as clarificatory, so it did not alter the basic classification. The ISI Glossary could not override the HSN-based tariff heading, and the express reference to flush doors in Heading 44.10 did not exclude block boards from Heading 44.08.

---

---

Issues: Whether block boards are classifiable under Heading No. 44.08 as similar laminated wood or under Heading No. 44.10 as articles of wood not elsewhere specified.

Analysis: The tariff scheme in the Central Excise Tariff Act, 1985 is based on the Harmonised System of Nomenclature, and the identical HSN heading for plywood, veneered panels and similar laminated wood expressly includes block board within that expression. The amendment to Chapter Note 5 in Chapter 44, first introducing and later enlarging the explanatory note, was treated as clarificatory and not as a change in the basic classification. The ISI Glossary could not prevail over the HSN where the tariff heading adopted the HSN pattern. The express mention of flush doors in Heading No. 44.10 did not exclude block boards from Heading No. 44.08.

Conclusion: Block boards of all kinds fall under Heading No. 44.08 as similar laminated wood and not under Heading No. 44.10; the classification claimed by the revenue succeeds.

---