1980 (3) TMI 89

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....Description of goods Rate of duty 16B. Plywood, blockboard, laminboard, batten board, hard or soft wall boards or insulating board and veneered panels; whether or not containing any material other than wood; cellular wood panels, building boards of wood pulp or of vegetable fibre, whether or not bonded with natural or artificial resins or with similar binders; and artificial or reconstituted wood being wood shavings, wood chips, saw dust, wood flour or other ligneous waste, agglomerated with natural or artificial resins or other organic binding substances, in sheets, blocks, boards or the like -     (i) Plywood for tea-chests when cut to size in panels or shooks and packed in sets. Ten per cent ad valorem. ....

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....n the first instance they are not the only materials. Secondly, the finished articles are differently known altogether. If, therefore, one goes to the market to buy Flush Door one will have to avoid mentioning purchase mere boards or plywoods. Raw-materials or even finished materials which form parts of a different finished product cannot be confused with the finished product, particularly when something else, namely, the timber or the wooden frame which is also a part of Flush Door is not included in Entry 16B at all. 4. Thirdly, the appearance of a Flush Door is not the same as the appearance of a board or plywood. A definite arrangement of the board being the core of the door encased in a frame and covered on sides with plywood panels....

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....r the respondents that the Flush Doors would be included in Entry 16B by the last words "or the like". We are unable to agree with this argument. A careful reading of Entry 16B would show that "plywood, block board, lamin board, batten board, hard or soft wall boards or insulating board and veneered panels; whether or not containing any material other than wood;" from one category, which is separated from the other category by a semicolon. We then come to "cellular wood-panels, which is also a category by itself. It is followed by "building boards of wood pulp or of vegetable fibre whether or not bounded with natural or artificial resins or with similar binders." Then follows separated from the previous category by the words "and artificial....