Classification of block board as laminated wood affirmed, directing its placement under the laminated-wood residuary tariff subheading. The Board accepted that block board, by reason of its layered laminated construction described in HSN explanatory notes, falls within the laminated wood heading rather than particle board, and directed classification of block board under the residuary sub heading of the laminated wood heading in the Central Excise Tariff schedule; field formations and trade are to be informed and pending assessments finalised accordingly.
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Classification of block board as laminated wood affirmed, directing its placement under the laminated-wood residuary tariff subheading.
The Board accepted that block board, by reason of its layered laminated construction described in HSN explanatory notes, falls within the laminated wood heading rather than particle board, and directed classification of block board under the residuary sub heading of the laminated wood heading in the Central Excise Tariff schedule; field formations and trade are to be informed and pending assessments finalised accordingly.
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