Central Excise - Classification of 'block board' under sub-heading No. 4408.90 of CET

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....i Subject : Central Excise - Classification of 'block board' under sub-heading No. 4408.90 of CET. A doubt has been raised as to whether 'block board' would be classifiable under Heading No. 44.10 as 'article of wood', not elsewhere specified or under Heading No. 44.08 as laminated wood. 2. The issue was discussed in the North Zone Tariff-cum-General Conference of Collectors of Central Ex....

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....ading No. 44.12 is the one corresponding to Heading No. 44.08 of the CET. As per Explanatory note appearing under Heading No. 44.12 in the HSN, similar laminated wood would cover block board. On this basis, it was viewed that more appropriate classification for block board would be under Heading No. 44.08 of CET. Since the other sub-headings cover specific products, block board would be classifiab....