TMI Blog1993 (1) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... lab, which is glued between two or more outer veneers with the direction of the grain of the core blocks running at right angles to that of the adjacent outer veneers." (emphasis added) In view of the ISI specification, there are three types of Block Boards. The petitioner manufactures Block Board composing of a core made up of strips of wood laid separately to form a slab. Such a Block Board is commercially known as Veneered Timber Board. For the purpose of payment of duty the Block Board in question is to be classified under Heading 44.10 (sub-heading 4410.90) of the Schedule to the Central Excise Tariff Act, 1985 (for short the "Tariff Schedule"). But the Superintendent of Customs and Central Excise Naharkatia Range issued the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lab. 4.Heading 44.08 of the Tariff Schedule reads :- 44.08 - Plywood, veneered panels and similar laminated wood. For the purpose of Heading No. 44.08, the expression "similar laminated wood" includes Block Board, laminboard and batten-board, in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies and also panels in which the wooden core is replaced by other materials such as a layer or layers of particle board, fibre board wood waste glued together asbestos or cork. For the words "glued together", the words "glued or otherwise joined together" were substituted by the Finance Act, 1992, which came into force on and from 1-3-92. 5.Shri M.A. Lahoty, the learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re no trade evidence is available but ISI specifications are available, they should be relied upon for interpreting a Tariff Entry. 6.In Skinner Co. v. Shew Co., (1893) 1 CH 413 (K), it has been held : "The rule of ejusdem generis is intended to be applied where general words have been used following particular and specific words of the same nature on the established rule of construction that the Legislature presumed to use the general words in a restricted sense; that is to say, as belonging to the same genus as the particular and specific words. Such a restricted meaning has to be given to words of general import only where the context of the whole scheme of legislature requires it. But where the context and the object and mischie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o make up the core for farming a slab although the strips of wood are not joined with glue or by mechanical device or means. The legislature has, therefore, used the words "or otherwise joined together" apparently intending to cover the Block Board, the core of which is made up of strips of wood (the parts of the whole core) placed close or near enough together to form a slab although they are laid separately without joining them with glue or by mechanical device, and, as such, such a Block Board will fall under Heading 44.08 (sub-heading 4408.90) of the Tariff Schedule. In the present case, the meaning of "Block Board" is defined and, therefore, ISI specification of trade meaning cannot be considered. If the trade meaning or ISI classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instructions dated 1-9-78 referred to above, the proper authority is to allow the parties one month's time to reply to show cause notice in Central Excise cases. This being the position, the time allowed to reply to show cause notice was in violation of the instructions. The question then is, whether the notice is quashable for violation of the instructions? It is not the case of the petitioner that the petitioner was prevented from making an effective reply due to shortage of time. The petitioner did not make any complaint to the authority concerned nor did the petitioner ask for time. Therefore, the challenge is liable to be rejected. In Rajaram Corn Products v. Collector of C.E. (supra), the Collector through his show cause notice gra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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