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As per the prevalent law and classification Apex court has held that, " the expression "similar laminated wood" in Heading No. 44.08 as it stood from the beginning must be construed to include within it block boards of all kinds so that the amendment in Chapter Note 5 w.e.f. 19-3-1990 and thereafter w.e.f. 1-3-1992 merely clarified and made explicit that which was implicit in the heading throughout. These amendments were obviously made to end the dispute raised by the manufacturers by an express statement."
However, as per the latest tariff, the item may be classified under the tariff item 44.12 (see Supplementary note3 the Chapter 44)
Classification of block board as similar laminated wood affirms inclusion under laminated-wood headings, though later tariff notes may reassign it. The phrase 'similar laminated wood' in the laminated wood heading was construed to include block boards of all kinds, and later amendments to chapter notes only clarified that implicit scope; however, current chapter and supplementary notes may assign block boards to a different tariff entry, making present classification dependent on the operative tariff wording.
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