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of <h1>Supreme Court of India: 'Similar Laminated Wood' Includes All Block Boards, Clarifies Amendments to Heading No. 44.08.</h1> The Supreme Court of India ruled that the term 'similar laminated wood' under Heading No. 44.08 should be interpreted to include all types of block boards, clarifying that amendments made in 1990 and 1992 were intended to explicitly state what was already implicit in the heading. These changes were made to resolve disputes raised by manufacturers. Under the latest tariff, block boards may now be classified under tariff item 44.12, as indicated in Supplementary Note 3 of Chapter 44.
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