TMI Blog1989 (10) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellants or under Heading No. 4408.90 as held by the lower authorities. In opting for the latter classification, the Collector (Appeals) has relied on the explanatory notes appearing under Heading No. 44.12 (according to the Collector this heading corresponded to Heading No. 44.08 of the Indian Tariff Schedule) of the H.S.N. (Harmonised System of Nomenclature) of the Customs Co-operation Council (C.C.C.N.). 3. We have heard Shri S.K. Bagaria, Counsel for the appellants and Shri L.C. Chakravorty, JDR, for the respondent-Collector 4. The two competing headings are reproduced below:- 44.10 Articles of wood not elsewhere specified 4410.10 - Flush Doors 4410. 90 - Other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny, given to the terms under consideration in the Glossaries of Terms published by the Indian Standards Institution. This method has been viewed with approval by the Supreme Court - See Collector of Central Excise v. Krishna Carbon Paper Co. - 1988 (37) E.L.T 480 and Union of India v. Delhi Cloth and General Mills Co. Ltd. -1977 (1) E.L.T. (J 199). 6. The appellants have submitted certain certificate from dealers in plywood and other wood products to evidence the commercial understanding of the term Block Board - annexures C1 to C5 to the memo of appeal. But, as rightly pointed out by the learned DR, it is not evident from the record that these documents had been placed before the Collector (Appeals). Nor have any steps been taken by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agaria, it may be seen from the two definitions that the two terms signify different articles. Whereas laminated wood is made up of layers of wood and adhesive in which the grains of adjacent layers are parallel, block board has a core made up of strips of wood (each not exceeding 25 mm in width). The strips, as may be seen from the accompanying diagram in the I.S. are not laid out in layers. They are laid separately and joined together by glue or otherwise to form a slab. This slab is placed 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. Thus, the two types of wood differ from each other in material respects. Nor is block board similar to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes say :- Similar laminated wood. This group can be divided into two categories : Block board, lamin board 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. Panels of this kind are very rigid and strong and can be used without framing or backing. The Department therefore, contends that block board is covered by the phrase similar laminated woods in Heading No. 44.08. Though the submission looks attractive, it has to be remembered that the entries in the Central Excise Tariff Schedule have to be interpreted in the light of the words employed therein, read with the relevant statutory chapter notes and section notes, if any, and the rules of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading No. 44.10 which specifies flush doors as a separate category and other articles of wood not elsewhere specified, to a residual sub-heading 4410.90. 14. The definitions in the Indian Standards Glossary go to support the appellants contention. The Department has not adduced any evidence to show that block board is known in the trade as laminated wood similar to plywood and veneered panels. The onus to show that this is so is on the Department and this onus has not been discharged. 15. In the state of the evidence available, we have to hold that block board does not fall within Heading No. 44.08, sub-heading 4408.90. The more appropriate classification would be under Heading 44.10, sub-heading 4410.90. In this view of the matter, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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