https://www.taxtmi.com/caselaws?id=80786 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. en-us Mon, 22 Jan 1990 00:00:00 +0530 Mon, 20 Jun 2011 13:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80786 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. Case-Laws Central Excise Mon, 22 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80786