https://www.taxtmi.com/caselaws?id=81166 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. en-us Thu, 07 Jun 1990 00:00:00 +0530 Wed, 22 Jun 2011 18:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81166 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. Case-Laws Central Excise Thu, 07 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81166