1993 (1) TMI 103 - HC - Central Excise

Summary

Issues:
1. Classification of Block Board under Heading 44.08 or 44.10 of the Tariff Schedule.
2. Compliance with the time allowed for replying to the show cause notice.

Detailed Analysis:
1. The primary issue in this case is the classification of the Block Board manufactured by the petitioner under either Heading 44.08 or 44.10 of the Tariff Schedule. The petitioner contends that the Block Board should be classified under Heading 44.10 (sub-heading 4410.90) based on the construction of the core made up of strips of wood laid separately. The petitioner argues that since the strips of wood are not joined with glue or mechanical devices, the Block Board should be classified under Heading 44.10. The petitioner relies on the rule of ejusdem generis and trade meaning of Block Board to support this classification. However, the court interprets the legislative intent behind the terminology "glued or otherwise joined together" in Heading 44.08, emphasizing that the strips of wood need not be physically connected to fall under this classification. The court concludes that the Block Board in question falls under Heading 44.08 (sub-heading 4408.90) of the Tariff Schedule.

2. The second issue pertains to the time allowed for replying to the show cause notice issued by the Assistant Collector. The petitioner argues that the time allowed for response was less than the one month mandated by the Central Board of Excise and Customs' instructions. The court acknowledges the violation of the instructions but notes that the petitioner did not request an extension or demonstrate being prejudiced by the shorter timeframe. Drawing a comparison to a previous case, the court distinguishes the circumstances and concludes that the violation of the time limit does not warrant quashing the notice. The court emphasizes that the classification of the Block Board under the Tariff Schedule headings is the primary consideration, rendering the time violation issue less significant in this context.

In conclusion, the court dismisses the petition, upholding the classification of the Block Board under Heading 44.08 and determining that the violation of the time limit for responding to the show cause notice does not invalidate the proceedings. The interim order is vacated, and no costs are awarded in this matter.