Tariff classification of block-board favours Heading 4408.90 after applying HSN notes and ejusdem generis.

Block-board classification under the Central Excise Tariff turned on whether the product fell under Heading 4408.90 or 4410.90. The Tribunal preferred Heading 44.08 because the Tariff was aligned with the Harmonised System, and the Chapter 44 Explanatory Notes expressly included block-board within that heading. It treated the Explanatory Notes as highly persuasive, while the ISI Glossary was only supportive and could not govern classification. Reading the phrase "similar laminated wood" in Heading 44.08 by ejusdem generis, the Tribunal concluded that block-board, as a laminated wood product, belonged there; Notification No. 55/79-C.E. was not decisive for the new tariff.

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Issues: Whether block-board manufactured by the appellants was classifiable under Tariff Heading 4410.90 or Tariff Heading 4408.90 of the Central Excise Tariff.

Analysis: The Tribunal noted reservations about classification under Heading 4410.90 because the Central Excise Tariff was closely modelled on the Harmonised System of Nomenclature and, in Chapter 44, the Explanatory Notes carried high persuasive value. Those notes specifically included block-board within Heading 44.08. The Tribunal also held that the ISI Glossary was only supportive material and could not control tariff classification. On the wording of Heading 44.08, the expression "similar laminated wood" was read by applying ejusdem generis, and block-board, being a laminated wood product, fell within that entry. Notification No. 55/79-C.E. was treated as not decisive for the new tariff classification.

Conclusion: Block-board was held classifiable under Tariff Heading 4408.90 and not under Tariff Heading 4410.90, in favour of the assessee.

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