Central Excise - Classification of 'block board' under sub-heading No. 4408.90 of CET - Central Excise - 101/1/87-CX.3

Central Excise - Classification of 'block board' under sub-heading No. 4408.90 of CET F. No. 101/1/87-CX.3 Dated 24-6-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of 'block board' under sub-heading No. 4408.90 of CET. A doubt has been raised as to whether 'block board' would be classifiable under Heading No. 44.10 as 'article of wood', not elsewhere specified or under Heading No. 44.08 as laminated wood. 2. The issue was discussed in the North Zone Tariff-cum-General Conference of Collectors of Central Excise, held at New Delhi on 27th and 28th May, 1987. The CCE, Kanpur, who sponsored the point, stated that as per Chapter Note 5, under Chapter 44, Heading No. 44.10 applies to 'articles of particle board or similar board'. In the HSN explanatory notes, particle board has been described. On the basis of such description, particle board would be distinguishable from 'block board' in-as-much as in block board, the core is thick and composed of blocks. The Conference observed that, under the old tariff, block board was classifiable under TI. 16B whereas flush doors which are articles of wood were classifiable under the erstwhile residuary TI 68 as per Board's clarification contained in its letter F. No. 62/1/81-CX.2, dated 18-12-1981. 3. The Conference also took note of the fact that HSN Heading No. 44.12 is the one corresponding to Heading No. 44.08 of the CET. As per Explanatory note appearing under Heading No. 44.12 in the HSN, similar laminated wood would cover block board. On this basis, it was viewed that more appropriate classification for block board would be under Heading No. 44.08 of CET. Since the other sub-headings cover specific products, block board would be classifiable under sub-heading No. 4408.90 of the CET. 4. The Board has accepted the above views of the Conference. Accordingly, it is clarified that block board would be appropriately classifiable under sub-heading No. 4408.90 of the schedule to the Central Excise Tariff Act, 1985. 5. The above position may be brought to the notice of lower field formations and the trade interest may also be suitably informed. 6. All pending assessments may be finalised on the basis of guidelines given above.