Collector of Central Excise vs Sudershan Plywood Industries

The only question that arises for consideration in this appeal is whether block board falls under Heading 4408.90 as claimed by the Revenue or under Heading 4410.90 as claimed by the Assessee. The Customs, Excise & Gold (Control) Appellate Tribunal has held that it is classifiable under Heading 4440.90. The said view of the Tribunal is not in consonance with the law laid down by this Court in Collector of Central Excise, Shillong v. Wood Craft Products Ltd wherein this Court has held that block board is classifiable under Heading 4408.90. The appeal is, therefore, allowed, the impugned judgment of the Tribunal is set aside and it is held that block board is classifiable under Heading 4408.90 as claimed by the Revenue. No order as to costs.