Amended tariff entry for wood based compreg board excludes residuary classification and sustains specific excise duty treatment.

Wood based compreg board, including chairs, seats, backs and related components, was classified under Tariff Item 16B after the 28-2-1982 amendment brought such goods within the specific entry. The Tribunal treated the amended tariff language, supported by Supreme Court authority, as displacing resort to the residuary Tariff Item 68. On the facts, the lower authorities had adopted that classification and no legal infirmity was found in their approach, so the classification under Tariff Item 16B was sustained and the contrary claim failed.

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Issues: Whether wood based compreg board, including compreg board chairs, seats, backs and related components, was classifiable under Tariff Item 16B or Tariff Item 68 of the Central Excise Tariff.

Analysis: The classification dispute turned on the effect of the amendment to Tariff Item 16B with effect from 28-2-1982. The cited Supreme Court authority was treated as covering the point that wood based compreg board, which may earlier have fallen under the residuary entry, stood brought within the amended specific entry thereafter. On the facts before the Tribunal, the lower authorities had classified the goods on that basis and no legal infirmity was found in that approach.

Conclusion: The goods were held classifiable under Tariff Item 16B and not under Tariff Item 68, against the assessee and in favour of the Revenue.

Final Conclusion: The classification adopted by the lower authorities was sustained and the appeal failed.

Ratio Decidendi: Where a specific tariff entry, as amended, squarely covers the goods, classification cannot continue under the residuary entry.

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