TMI Blog1993 (3) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... 408.90. 2. Civil Rule Nos. 1500/89, 1666/89, 1668/89, 246/90, 1594/90 and 362/90 relate to the period prior to 19-3-1990 while other writ petitions relate to the period falling within the period beginning from 20-3-1990 to 28-2-1992. 3. Levy of excise duty prior to 28-2-1986 was governed by the provisions of first Schedule to Central Excises and Salt Act, 1944 (for short, the 1944 Act). Relevant portion of Item 16(B) of the first Schedule read as follows :- "WOOD and articles of wood, the following namely: Plywood, Block Board (including flush doors), Lamin Board, Batten Board, hard or soft wall boards or insulating board and veneered panels, whether or not containing any material other than wood : cellular wood panels, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as understood in the commercial sense and according to the specifications of the Indian Standards Institution and, therefore, did not fall under the heading "similar laminated wood" in entry 44.08 and would fall under residuary entry 4410.90 in the absence of any contra evidence adduced by the Department to show that Block Board is known in the trade as laminated wood similar to plywood and veneered panels. We are told that an appeal against the judgment is pending in the Supreme Court. Six writ petitions in this batch relate to the period when the relevant entry stood as mentioned above and are covered by the CEGAT judgment. 5. The Finance Act, 1990 amended Chapter 44 of the Tariff Act in certain respects. Notes 5 and 6 were renumbered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attens of wood 'glued or otherwise joined together' and surfaced with the outer plies and also panels in which the wooden core is replaced by some other materials such as layer or layers of particles board, fibre board, wood waste glued together, asbestos or cork". (Emphasis supplied) The excise authorities took steps to classify Block Board manufactured by these manufacturers under entry 4408.90 for the year 1992. This led to a batch of writ petitions including Civil Rule No. 833/92 which was dismissed by one of us (Hon'ble Manisana J.) and the dismissal was confirmed by a Division Bench consisting of one of us (Chief Justice) and Baruah J. in Writ Appeal No. 11 of 1993 and other writ appeals. 7. The six writ petitions in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jacent outer veneers". "Block Board : A board having a core made up of strips of wood, each not exceeding in width, laid separately or glued or otherwise joined to form a slab 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 supplied) 8. The meaning given in the Glossary of Terms can in the absence of other evidence, be regarded as reflecting the sense in which the particular trade understands the names. Going by the meaning in the Glossary for the various names there can be no doubt that Block Board is something totally different from, Plywood or laminated wood, as understood in the commercial sense or in the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd must have a core made up of strips of wood, laid separately or glued or otherwise joined together to form a slab and this slab must be glued between two or more outer veneers. In the judgment in Writ Appeal No. 11 of 1993 and connected appeals this Court has pointed out that there are differences in the meaning given in the Glossary of Terms and in the description given in Note 5. Note 5 did not include Block Board as such, it includes only Block Board in which core is composed of strips of wood glued together. The legislature must have a purpose in giving the explanatory description of this nature. The Legislature did not say that "similar laminated wood" included Block Board. There is no dispute that Block Board can be manufactured by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in which the core is composed of blocks of wood "glued together". The purpose of an inclusive definition may be either to enlarge the meaning of the words so as to take in the ordinary, popular and natural sense of the words or to include within its meaning something about which there might be any dispute or to bring under the heading items having similar features but going by different names. What is the purpose sought to be achieved in a given case depends on the text and context, see Reserve Bank of India v. Peerless General Finance and Investment Co. Ltd. and Others -1987 (1) SCC 424. 11. The purpose of the inclusive definition in Note 5 was definitely to enlarge the meaning of the words "similar laminated wood", as without the defi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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