https://www.taxtmi.com/caselaws?id=89965 Block board was treated as falling under Heading 4408, following the cited Supreme Court position. Sitawood BM remained a particle board under sub-heading 4406.10 because waxing its surface did not create a commercially distinct product, and explanatory notes allowed impregnation without loss of identity. The non-decorative laminated window was classified under sub-heading 4410.90 as an article of wood not elsewhere specified, rather than as plywood or merely similar laminated wood. Sitaframe, made from laminated and glued plain particle boards cut to door-frame size and cleared disassembled, was also classified under sub-heading 4410.90 on the basis that it was not plain particle board or plywood. The stated principle was that tariff identity changes only when manufacture creates a distinct commodity. en-us Fri, 29 Jan 1999 00:00:00 +0530 Mon, 27 May 2019 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89965 Block board was treated as falling under Heading 4408, following the cited Supreme Court position. Sitawood BM remained a particle board under sub-heading 4406.10 because waxing its surface did not create a commercially distinct product, and explanatory notes allowed impregnation without loss of identity. The non-decorative laminated window was classified under sub-heading 4410.90 as an article of wood not elsewhere specified, rather than as plywood or merely similar laminated wood. Sitaframe, made from laminated and glued plain particle boards cut to door-frame size and cleared disassembled, was also classified under sub-heading 4410.90 on the basis that it was not plain particle board or plywood. The stated principle was that tariff identity changes only when manufacture creates a distinct commodity. Case-Laws Central Excise Fri, 29 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89965