https://www.taxtmi.com/caselaws?id=43547 Block Board was not classifiable under Entry 4408.90 of the Central Excise Tariff before the 1990 amendment because, in the absence of a tariff definition, the commodity had to be understood in its trade and common parlance sense, and Block Board was distinct from plywood and similar laminated wood. Note 5 inserted by the Finance Act, 1990 used an inclusive definition that covered Block Board only where the core consisted of blocks of wood glued together; a core formed by blocks placed between veneer sheets without glue between adjoining blocks did not satisfy that wording. The later 1992 amendment confirmed the narrower scope of the 1990 note, so the goods continued to fall under Entry 4410.90. en-us Tue, 23 Mar 1993 00:00:00 +0530 Fri, 18 Jun 2010 16:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43547 Block Board was not classifiable under Entry 4408.90 of the Central Excise Tariff before the 1990 amendment because, in the absence of a tariff definition, the commodity had to be understood in its trade and common parlance sense, and Block Board was distinct from plywood and similar laminated wood. Note 5 inserted by the Finance Act, 1990 used an inclusive definition that covered Block Board only where the core consisted of blocks of wood glued together; a core formed by blocks placed between veneer sheets without glue between adjoining blocks did not satisfy that wording. The later 1992 amendment confirmed the narrower scope of the 1990 note, so the goods continued to fall under Entry 4410.90. Case-Laws Central Excise Tue, 23 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43547