https://www.taxtmi.com/caselaws?id=43988 Block boards are classifiable under Heading 44.08 as similar laminated wood, not under Heading 44.10 as articles of wood not elsewhere specified. The tariff scheme follows the Harmonised System of Nomenclature, and the HSN description for plywood, veneered panels and similar laminated wood expressly covers block boards. The amendment to Chapter Note 5 in Chapter 44 was treated as clarificatory, so it did not alter the basic classification. The ISI Glossary could not override the HSN-based tariff heading, and the express reference to flush doors in Heading 44.10 did not exclude block boards from Heading 44.08. en-us Mon, 20 Mar 1995 00:00:00 +0530 Thu, 16 Oct 2025 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43988 Block boards are classifiable under Heading 44.08 as similar laminated wood, not under Heading 44.10 as articles of wood not elsewhere specified. The tariff scheme follows the Harmonised System of Nomenclature, and the HSN description for plywood, veneered panels and similar laminated wood expressly covers block boards. The amendment to Chapter Note 5 in Chapter 44 was treated as clarificatory, so it did not alter the basic classification. The ISI Glossary could not override the HSN-based tariff heading, and the express reference to flush doors in Heading 44.10 did not exclude block boards from Heading 44.08. Case-Laws Central Excise Mon, 20 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43988