https://www.taxtmi.com/caselaws?id=100533 Where tariff expressions are undefined, classification turns on their popular and trade meaning, supported by statutory notes and commercial usage. On that basis, block board was held distinct from similar laminated wood: laminated wood consists of layers with parallel grains, while block board has a core of wood strips between outer veneers with the grain at right angles. The HSN explanatory notes were treated as persuasive only and could not override the tariff language. Block board was therefore classifiable under Heading 4410.90, not Heading 4408.90, and the assessee succeeded. en-us Wed, 18 Oct 1989 00:00:00 +0530 Thu, 02 Feb 2012 16:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100533 Where tariff expressions are undefined, classification turns on their popular and trade meaning, supported by statutory notes and commercial usage. On that basis, block board was held distinct from similar laminated wood: laminated wood consists of layers with parallel grains, while block board has a core of wood strips between outer veneers with the grain at right angles. The HSN explanatory notes were treated as persuasive only and could not override the tariff language. Block board was therefore classifiable under Heading 4410.90, not Heading 4408.90, and the assessee succeeded. Case-Laws Central Excise Wed, 18 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100533