1990 (6) TMI 188

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....imanshu Shekher, Shri S.C. Shamia and Shri Sipra Khajanchi, Advocates, for the Appellants.  Smt. Vijay Zutshi, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Question involved in these appeals is a common one, therefore, a common order is being passed. 2. Question is whether 'block-board' manufactured by the appellants falls under Tariff Heading 4410.90 or 4408.90....

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.... value in such a circumstance, as held by the Tribunal in a number of cases in the case of BTN - (a) 1984 (17) E.L.T. 473; (b) 1983 (12) E.L.T. 804; (c) 1984 (18) E.L.T. 645. Explanatory Notes specifically include block-board within Heading 44.08. (ii)     reliance only on ISI Glossary of terms for deciding the question of classification is misplaced, as observed by the Supr....

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....within the category of blockboard. It does not mean that flush doors have been equated with blockboard, for the purpose of classification. Only possible inference is that the Central Government has extended the concessional rate to flush doors as to blockboards. On the other hand, if this notification is looked at a little closely from another angle, it supports the view that blockboard should hav....