Supreme Court Classifies Block Board under Heading 4408.90, Not 4410.90

The Supreme Court held that block board is classifiable under Heading 4408.90, not 4410.90 as claimed by the Assessee. The Tribunal's view was not in line with the law established in a previous case. The appeal was allowed, Tribunal's judgment set aside, and no costs were awarded.

---

---

The Supreme Court held that block board is classifiable under Heading 4408.90, not 4410.90 as claimed by the Assessee. The Tribunal's view was not in line with the law established in a previous case. The appeal was allowed, Tribunal's judgment set aside, and no costs were awarded. (Case: 1997 (9) TMI 109 - SC)

---