https://www.taxtmi.com/caselaws?id=46045 Veneered block board was held to fall within Heading 44.08 of the Central Excise Tariff because the tariff language broadly covers plywood, veneered panels and similar laminated wood, and its inclusive meaning extends to block board with a core of wood blocks, laths or battens surfaced with outer plies. The broader statutory definition prevailed over trade or ISI usage, and ejusdem generis could not narrow the plain wording. The challenge based on a show cause notice granting less than one month to reply also failed because no prejudice was shown and no extension was sought; the procedural irregularity did not warrant quashing the notice. en-us Wed, 06 Jan 1993 00:00:00 +0530 Thu, 15 Jul 2010 14:20:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46045 Veneered block board was held to fall within Heading 44.08 of the Central Excise Tariff because the tariff language broadly covers plywood, veneered panels and similar laminated wood, and its inclusive meaning extends to block board with a core of wood blocks, laths or battens surfaced with outer plies. The broader statutory definition prevailed over trade or ISI usage, and ejusdem generis could not narrow the plain wording. The challenge based on a show cause notice granting less than one month to reply also failed because no prejudice was shown and no extension was sought; the procedural irregularity did not warrant quashing the notice. Case-Laws Central Excise Wed, 06 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46045