Tariff classification of block boards under Heading 44.08 rejected; Tribunal accepted alternative classification at appeal stage.

Block boards were analysed for tariff classification under the Central Excise Tariff, with the Tribunal following its earlier view that the expression "similar laminated woods" in Heading 44.08 had to be understood in trade parlance, the Indian Standard Institute glossary, and the CCCN Explanatory Notes. On that basis, it rejected classification under Heading 4408.90 and found no reason to depart from the prior interpretation. The Tribunal also held that an alternative classification could be considered at the appellate stage because the correct classification must be determined in such proceedings. The appeals were allowed and the impugned orders were set aside.

---

---

Issues: Whether block boards manufactured by the appellants were correctly classifiable under Heading 4408.90 or under Heading 4410.90 of the Central Excise Tariff, and whether an alternative classification could be considered at the appellate stage.

Analysis: The Tribunal followed its earlier decision on block boards, which had examined the expression "similar laminated woods" in Heading 44.08 with reference to trade parlance, the Indian Standard Institute glossary of terms, and the Explanatory Notes to Chapter 44 of the CCCN, and had ruled out classification under Heading 4408.90. The Tribunal found no reason to depart from that view. It also held that the plea against alternative classification was untenable because the Tribunal must reach the correct classification in such matters.

Conclusion: Block boards were not classifiable under Heading 4408.90 and the alternative classification could be considered; the appeals were allowed and the impugned orders were set aside.

---