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PETITIONER: COLLECTOR OF CENTRAL EXCISE, SHILLONG

       Vs.

RESPONDENT: WOOD CRAFT PRODUCTS LTD.

DATE OF JUDGMENT20/03/1995

BENCH: VERMA, JAGDISH SARAN (J) BENCH: VERMA, JAGDISH SARAN (J) BHARUCHA S.P. (J) PARIPOORNAN, K.S.(J)

CITATION:  1995 SCC  (3) 454        JT 1995 (3)   207  1995 SCALE  (2)364

ACT:

HEADNOTE:

JUDGMENT: J.S. VERMA, J., 1.The main question for decision in these appeals and the connected  matters  is  whether "block  boards"  are  to  be classified under Heading No. 44.08, Sub-heading No.  4408.90 as  claimed by the revenue or under Heading No. 44.10,  Sub- heading No. 4410.90 as claimed by the manufacturers of block boards.   The controversy relates to three periods,  namely, from 28.2.1986 to 19.3.1990, from 20.3.1990 to 28.2.1992 and from  1.3.1992 onwards.  The division into three periods  is on  account  of the fact that an amended Chapter Note  5  in Chapter 44 was introduced w.e.f 19.3.1990 on account of  the controversy  which had been raised about the  classification of  block  boards and, thereafter, we.f  1.3.1992  a  second amend 211 ment was made in Chapter Note 5 on account of the  surviving controversy even after the amendment made w.e.f.  19.3.1990. These  appeals  and the connected matters  relate  to  these three periods. 2.For  the  first period, the Tribunal held in  the  main judgment  dated 18.10.1989 reported in 1992 (60) E.L.T.  668 that  block  board does not fall within Heading  No.  44.08, Sub-heading 4408.90 and the more appropriate  classification would  be under Heading No. 44.10, Sub-heading No.  4410.90. This  decision  being in favour of  the  manufacturers,  the appeals relating to this period are by the revenue.  For the second  period writ petitions filed by the manufacturers  in the  Gauhati High Court were allowed by the  judgment  dated 23.3.1993  reported  in  1993  (66)  E.L.T.  345   Arunachal Forests Products Ltd. vs. Union of India.  Civil Appeal Nos. 39774020/94  are by the revenue against that decision.   For the   third  period,  the  writ  petitions  filed   by   the manufacturers  in the Gauhati High Court have  failed  being dismissed   by   the  judgment  dated  17.3.1993   and   the

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manufacturers have challenged that decision. 3.At the outset, the competing headings with reference to which  the question has to be decided may be  quoted.   They are as under:-               "44.08 Plywood, veneered panels and                       similar    laminated wood                4408. 10 Marine plywood and                         aircraft plywood    30%                4408.20 Plywood for tea-chests                         when cut to size in panels                         or shocks and packed               in sets                        30%               4408.30    Decorative plywood -               4408.40    Cuttings and trimmings                          of plywood of width not                          exceeding 5 centimeters Nil               4408.90    Others               30%               44.10      Articles of wood not                      elsewhere specified  20%               4410. 10   Flush door            30%               4410.90     Others               12%                           ------- With  effect  from  19.3.1990, amended  Chapter  Note  5  in Chapter 44 was introduced which read as follows:-               "5. For the purposes of heading No. 44.08  the               expression  ’similar laminated wood’  includes               block board, laminated 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 and               also  panels  in  which  the  wooden  core  is               replaced by other materials such as a layer or               layers  of particle board, fibre  board,  wood               waste glued together, asbestos or cork." Thereafter with effect from 1.3.1992 a second amendment  was made in Chapter Note 5 after which it read as follows:               "5. For the purposes of heading No. 44.08  the               expression  ’similar laminated wood’  includes               block board, laminated board and batten board,               in  which  the core is thick and  composed  of               blocks,  laths  or battens of  wood  glued  or               otherwise  joined together and  surfaced  with               the outer plies               212               and  also panels in which the wooden  core  is               replaced by other materials such as a layer or               layers  of particle board, fibre  board,  wood               waste glued together, asbestos or cork.  " 4.   "Block  board" has not been expressly if  specified  in any  entry.   The  revenue contends that  "block  board"  is covered  by the expression "similar laminated wood"  in  the heading  "Plywood,  veneered panels  and  similar  laminated wood"  of Heading No. 44.08 and, therefore, falls under  the sub-heading No. 4408.90  "other" which is the residuary Sub- heading.   On  the other hand, the  manufacturers  of  block board  contend  that  it  is  an  "article  of  wood"   and, therefore,  falls  under  heading  "articles  of  wood   not elsewhere specified" of Heading No. 44. 10, Sub-heading  No. 4410.90   "other" which is the residuary entry since  it  is not  "similar laminated wood".  The basis of the rival  con- tentions  is  that according to the  manufacturers  such  an indication  flows  from  the ISI Glossary  of  Terms,  while according to the revenue the structure of the central excise tariff  in  the  Central  Excise Tariff  Act,  1985  is  the adoption  of a detailed central excise tariff based  broadly

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on  the system of classification derived from  the  Interna- tional  Convention  called the Brussels’ Convention  on  the harmonised  Commodity Description and Coding System  (Harmo- nised   System  of  Nomenclature  called  "HSN")  with   the necessary  modifications.   The revenue  contends  that  the expression  It similar laminated wood" in Heading No.  44.08 expressly  includes block board, laminated wood  and  batten board,  in which the core is thick and composed  of  blocks, laths or battens of wood glued or otherwise joined  together and  surfaced  with  the outer plies  as  clarified  by  the amendment in Chapter Note 5 which was always the meaning  of the  expression "similar laminated wood" according  to  HSN. The  revenue, contends that this is how the  expression  was always  understood in the HSN which is the  pattern  adopted while  enacting Central Excise Tariff Act, 1985.   According to  the  revenue,  the ISI Glossary of  Terms  being  for  a different purpose is not the appropriate aid to construction of  these, headings in the Central Excise Tariff  Act.   The revenue contends that the amendments made in Chapter Note  5 were  only with a view to clarify this position and end  the controversy  which was raised by the manufacturers  relating to  construction  of  these headings in the  Act.   On  this basis,  the  revenue  urges  that  the  Tribunal’s  decision relating  to  the first period from 28.2.1986  to  19.3.1990 reported  in 1992 (60) E.L.T. 668 and of the High Court  for the  second period from 20.3.1990 to 28.2.1992  reported  in 1993 (66) E.L.T. 345 deserve to be reversed maintaining  the decision  of  the  High  Court for  the  third  period  from 1.3.1992 onwards which is against the manufacturers.  It  is obvious  that  in  the event of the  revenue  succeeding  in respect of the first period, it must follow that the revenue must succeed for the other two periods also.  It is  equally obvious that for the third period from 1.3,1992 onwards,  in view  of  the clear wording of the amended  Chapter  Note  5 w.e.f 1.3.1992, the question is beyond controversy since the expression  "glued  or otherwise joined together"  has  been added  in Chapter Note 5 to make it beyond controversy  that block  boards  of  all  kinds  fall  within  the  expression "similar laminated wood". 5.It is significant that Heading No. 44.12 of the HSN is the same  as  Heading  No.44.08of the Indian  Tariff  and  reads "Plywood, veneered panels and  similar lami- 213 nated wood".  The explanatory notes on the HSN indicate  the meaning  of the expression "similar laminated wood"  as  un- der:-               "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." 6.   It  is clear that if the expression "similar  laminated wood"  in the Indian Tariff is understood as it meant  under the  HSN on which pattern the Central Excise Tariff  Act  is based, then block boards of all kinds would fall within  the expression  "similar  laminated  wood".   This  is  how  the amended  Chapter  Note  reads expressly.   The  question  is whether  it  can  be so read even for  the  earlier  periods particularly  the first period before amendment  of  Chapter Note  5 to expressly include block board in  the  expression "similar laminated wood". 7.   The ISI Glossary contains the following definitions:-

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             "Laminated  wood-An assembled product made  up               of  layers of wood and adhesive in  which  the               grains of adjacent layers are parallel.               Block board  A board having a core made up  of               strips  of wood, each not exceeding 25 nun  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 (See Fig.). 8.   The  Tribunal has taken the view that the block  boards manufactured  by  these manufactures do not conform  to  the definition  of "laminated wood" given in the  ISI  Glossary. It further held that the block boards are similar to  "flush doors"  and, therefore, the more appropriate  classification is  under Heading No. 44.10 which specifies the flush  doors as a specific category and other articles of wood not  else- where  specified would fall under the residuary  sub-heading No.  4410.90. Reliance was placed on the definitions in  the ISI Glossary. 9.   After  the  amendment  made in  Chapter  Note  5  w.e.f 19.3.1990  for  the period from 20.3.19W to  28.2.1992,  the High Court in 1993 (66) E.L.T. 345 placed reliance similarly on  the ISI Glossary to hold that where no artificial  means by way of glue or metal fastener is used to hold the  blocks together and where the blocks of woods are separately  laid, they  are  "otherwise joined together" to form a  slab  and, therefore,  such block boards could fall under  Heading  No. 44.08, sub-heading No. 4408.90 in the light of Chapter  Note 5 as amended from 1.3.1992 but in the absence, of the. words as  or otherwise joined" from Chapter Note 5  as  introduced w.e.f 19.3.1990, only block boards in which the core is com- posed  of blocks of woods "glued together" would fall  under Heading No. 44.08, Subheading No. 4408.90 during the  second period  between 20.3.1990 to 28.2.1992. In other words,  for the second period the High Court took the view that the only block  boards  in which blocks of wood arc put  together  by applying  adhesive  or glue ,in between,  could  fall  under Heading No. 44.08, Sub-heading No. 4408.90 in view 214 of Chapter Note 5 as introduced w.e.f 19.3.1990 prior to its further  amendment w.e.f 1.3.1992. After the further  amend- ment  made in Chapter Note 5 w.e.f. 1.3.1992 by  enlargement of  the expression "glued together" to "glued  or  otherwise joined  together",  the  High Court  for  the  third  period commencing from 1.3.1992 held that all kinds of block boards whether  glued together or joined and kept in place  by  any other mode fall under the Heading No. 44.08, Sub-heading No. 4408.90. 10.Having  heard learned counsel for the parties,  we  are satisfied  that  the  contention  of  the  revenue  must  be accepted  with the result that the decision of the  Tribunal reported  in 1992 (60) E.L.T. 668 for the first  period  and that of the High Court reported in 1993 (66) E.L.T, 345  for the second period must be reversed, while the decision dated 17.3.1993  of the High Court against the  manufacturers  for the third period commencing from 1.3.1992 must be affirmed. 11.  The  Statement of Objects and Reasons  of  the  Central Excise  Tariff Bill, 1985 which led to the enactment of  the Central Excise Tariff Act, 1985 is indicative of the pattern of  the  structure  of the  central  excise  tariff  enacted therein.  It reads as under:               "Central  Excise  duty is now  levied  at  the               rates  specified.in the First Schedule to  the

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             Central  Excises  and  Salt  Act,  1944.   The               Central Excises and Salt Act, 1944  originally               provided  for  only 11 items.  The  number  of               Items  has since increased to 137.  The  levy,               which was selective in nature, to start  with,               acquired  a  comprehensive coverage  in  1975,               when  the  residuary Item 68  was  introduced.               Thus, barring a few Items like opium, alcohol,               etc.,  all other manufactured goods  now  come               under the scope of this levy.               2.The  Technical  Study Group  on  Central               Excise  Tariff,  which  was  set  up  by   the               Government in 1984 to conduct a  comprehensive               inquiry  into  the structure  of  the  central               excise tariff has suggested the adoption of  a               detailed  central excise tariff based  broadly               on  the system of classification derived  from               the international Convention on the Harmonised               Commodity   Description  and   Coding   System               (Harmonised system) with such contractions  or               modifications thereto as are necessary to fall               within the scope of the levy of central excise               duty.   The Group has also suggested that  the               new  tariff  should  be  provided  for  by   a               separate  Act to be called the Central  Excise               Tariff Act.               3.The tariff suggested by the Study  Group               is   based  on  an  internationally   accepted               nomenclature, in the formulation of which  all               considerations, technical and legal, have been               taken  into  account.  It  should,  therefore,               reduce   disputes   on   account   of   tariff               classification.   Besides,  since  the  tariff               would  be  on  the  lines  of  the  Harmonised               System,  it  would  bring  about  considerable               alignment  between  the  customs  and  central               excise tariffs and thus facilitate charging of                             additional customs duty on imports  equivalent               to excise duty. Accordingly, it is proposed to               specify the Central excise tariff suggested by               the  Study Group by a separate tariff Act  in-               stead  of  the present system  of  the  tariff               being  governed by the First Schedule  to  the               Central Excises and Salt Act 1944.               4.The  main  features of the Bill  are  as               follows :-               (i)The  tariff included in the Schedule  to               the  Bill  has been made more  de  tailed  and               comprehensive,  thus  obviating the  need  for               having a residuary tariff Item.               Goods  of  the same class  have  been  grouped               together to enable parity in treatment                     xxx  xxx  xxx               5. The Bill     seeks  to  achieve  the  above               objects.                                          (emphasis supplied) 12.It is significant, as expressly stated, in the Statement of Objects and Reasons, that the   central  excise   tariffs are based on the HSN     and  the  internationally  accepted nomenclature  was taken into account to "reduce disputes  on account   of  tariff  classification".    Accordingly,   for resolving  any dispute relating to tariff classification,  a safe  guide  is the  internationally  accepted  nomenclature emerging   from   the  HSN.   This   being   the   expressly acknowledged basis of the structure of central excise tariff

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in  the Act and the tariff classification made  therein,  in case  of any doubt the HSN is a safe guide for  ascertaining the true meaning of any expression used in the Act.  The ISI Glossary  of Terms has a different purpose and,  therefore,, the specific purpose of tariff classification for which  the internationally  accepted  nomenclature  in  HSN  has   been adopted,  for enacting the Central Excise Tariff Act,  1985, must  be  preferred, in case of any difference  between  the meaning  of the expression given in the HSN and the  meaning of that term given in the Glossary of Terms of the ISI. 13.  A comparison of Chapter 44 in the Central Excise Tariff Act   1985  and  the  corresponding  chapter  in   the   HSN (Harmonised   System   of  Nomenclature)  of   the   Customs Cooperation  Council  (CCC) shows that  they  are,  similar. Heading No. 44.08   of   the  Indian  Tariff  is   "Plywood, veneered  panels  and  similar  laminated  wood"  which   is identical to Heading No. 44.12 of die HSN.  For this reason, the  expression  "similar laminated wood" in  the  identical heading  in the Indian tariffs and the HSN should  have  the same  meaning since the pattern of the Indian tariff of  the classification  made  therein  is based  on  the  HDN.   The explanatory  note in the HSN expressly includes block  board in "similar laminated wood". the word used in the expression is  "similar"  and not "  same which means  that  the  block board to be included in this heading need not be the same as laminated wood but similar to it. The ISI Glossary of  Terms defines  "laminated  wood" and "block board"  separately  to indicate that block board is not included in the  definition of  "laminated wood" for the purpose of ISI.  On  the  other hand, HSN in the explanatory note expressly says that  block board  is  " a similar laminated wood" wherein the  core  is thick and composed of bloc", and surfaced with outer  plies. All  kinds  of block boards answer  this  description  being comprised  of the core composed of blocks which  arc  joined together  and surfaced with outer plies.  This is the  basic requirement according to the explanatory note in the HSN  to make  the article "similar laminated wood".  The process  by which the core composed of blocks is kept together ’in plate to form the core between the outer plies is not  significant for classification of the article as block board.  The  fact that all kinds of block boards irrespective of the manner in which  the  blocks composing the core are kept  together  in place  are known as block boards, makes this evident  It  is clear  that any article having a core composed of blocks  of wood  kept together in place between outer plies is a  block board and block 216 board  is included within the expression "similar  laminated wood"  for  the purpose of bringing it  within  the  heading "Plywood, veneered panels and similar laminated wood"  which is  Heading  No.  44.08 in the Indian tariff  as  it  is  in Heading No. 44.12   of the HSN. 14.  The mere fact that on account of the dispute raised  by the  manufacturers,  Chapter  Note  5  was  amended   w.e.f. 19.3.1990  to  bring  it  in  line  with  the  corresponding explanatory  note  in  the HSN  and  the  expression  "glued together"  used therein was enlarged by a further  amendment therein  w.e.f. 1.3.1992 to read "glued or otherwise  joined together"  does  not  indicate  that  block  board  was  not included  in  the  expression "similar  laminated  wood"  in Heading  No.  44.08 as it stood from the beginning.   It  is significant  that no amendment was made in the  Heading  and that  the amendment was made only in the  explanatory  note. The exercise of amendment of Chapter Note 5 was ex abundante cautela  merely to clarify and make explicit that which  was

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implicit earlier in the expression "similar laminated  wood" since the identical heading was lifted from the HSN  wherein an  explanatory note existed, including block board  in  the expression  "similar laminated wood".  In our  opinion,  the express provision made for "flush doors" in Heading No.  44. 10, Subheading No. 4410.10 is no indication, in the context, that  block board must be classified as an article  of  wood not elsewhere specified under Heading No. 44.10,  Subheading No.  4410.90  "others".  It merely means that  "flush  door" being  expressly  classified under Heading No.  44.10,  Sub- heading No. 4410. 10, is taken out of the ambit of  "similar laminated  wood"  in  Heading No.  44.08  leaving  the  rest included in that expression untouched.  AL do not think that the  specification of "flush door" under Heading No.44.  10, Sub-heading  No. 4410. 10 has the effect of  also  excluding block  board  from "similar laminated wood" in  Heading  No. 44.08, Subheading No. 4408.90. 15.  The meaning of the expression "similar laminated  wood" in  the heading "Plywood, veneered panels and similar  lami- nated  wood"  given in the explanatory note to the  HSN  for Heading No. 44.12 therein, identical to Heading No. 44.08 in the Indian tariff is also in accord with the general meaning of the relevant words used in that expression.  The  heading means  that  it  covers ’ plywood"  and  ",veneered  panels" together  with  all kinds of "similar laminated  wood".   In other  words,  treating "plywood" or  "veneered  panels"  as "laminated  wood",  it covers all kinds  of  laminated  wood bearing any resemblance with "plywood" or "veneered panels". The  word  "similar" is expansive and not  restrictive  like "same".  Thus, some resemblance with "plywood" or  "veneered panels"  is enough provided the article can be  treated.  as "laminated  wood".  The sweep of the heading is,  therefore, wide and resort to the residuary heading No. 44.10 is to  be had only when a liberal construction of the wide heading No. 44.08 cannot accommodate "block board" within it. 16.  The significant words are "plywood", "veneered  panels" and   "laminated   wood" with reference to  the  meaning  of which, the ambit of Heading No. 44.08 has to be  determined. In the Oxford Encyclopedic English Dictionary, the  meanings given are:               Plywood  a strong  thin board consisting               217               of  two  or  more  layers  glued  and  pressed               together  with  the  direction  of  the  grain               alternating.  "               "Blockboard   a plywood board with a  core  of               wooden strips."               "Lamination  the manufacture by placing  layer               on layer.  " The  New Encyclopaedia Britannica, Volume  19,  Macropaedia, under  the  heading "Forestry and Wood Production",  in  the section "Wood Utilization" at pages 420-21 states -               "Veneer.  Veneer is a thin layer, or sheet, of               wood that is uniform in thickness....               xxx               xxx             xxx               "Plywood and laminated constructions.  Plywood               and  laminated  constructions  arc  glued-wood               products.   Although  gluing is  an  old  art,               practiced   since  ancient  times  the   modem               development  of  various  products  was   made               possible   by   the   improvement   of   glues               especially  by  the  production  of  synthetic               resin adhesives.               Plywood  is  a panel product  manufactured  by               gluing together one or more veneers to   both

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             sides of a veneer solid wood, or reconstituted               wood  core (...). In the case  of  solid-wood-               core   plywood   and   reconstituted-wood-core               plywood, an additional intermediate   step  is                             the  production  of cores, which are  made  by               lateral gluing of blocks or strips of wood  or               by  gluing oriented wood chips or flakes  with               adhesives.                xxx                xxx           xxx               "Another important glued  product is laminated               wood..." 17.  In Vol., 7, Micropaedia, at page 123, it says -               "Lamination,  in  technology, the  process  of               building  up successive layers of a  substance               such  as  wood or textiles, and  bonding  them               with   resin  to  form  a  finished   product.               Laminated board, for example, consists of thin               layers of wood bonded together;......... 18.The  meaning of the significant words and description  of the  wood  products  as  intermediate  materials  meant  for manufacture   of  final  products  clearly   indicate   that "laminated  wood" means a wood product prepared  by  placing layer  on layer and "block board" is a plywood board with  a core  of  wood.  Any plywood board with a core  of  wood  in which  there are layers, one above the other is,  therefore, laminated  wood similar to plywood or, veneered panels.   It is   "similar  laminated  wood"  included  in  the   heading "Plywood,  veneered  panels  and  similar  laminated  wood". Similarity  with, and not identity with plywood or  veneered panels is required.  In Nat Steel Equipment Private Ltd. vs. Collector  of  Central Excise, 1988 (34)  E.L.T.  8  (S.C.), while  considering  the meaning of the word "similar"  in  a tariff item, in similar context, it was stated thus:               "........   The  expression  "similar"  is   a               significant  expression.   It  does  not  mean               identical  but  it means corresponding  to  or               resembling  to  in  many  respects;  like;  or               having  a general likeness. statute  does  not               contemplate     that  goods classed under  the               words of ’similar description shall be in  all               respects the same. If it did these words would               be   unnecessary.   These  were  intended   to               embrace  goods  but not identical  with  those               goods....."               (at page 10) 218 This  test  is satisfied.  Thus, the meaning  given  to  the expression  "similar laminated wood" in the HSN is  not  any special  meaning  thereof  but the general  meaning  as  un- derstood internationally in the field of "Forestry and  Wood Production". 19.We are of the view that the Tribunal as well as the  High Court  fell into the error of overlooking the fact that  the structure  of  the  central excise tariff is  based  on  the internationally accepted nomenclature found in the HSN  and, therefore,  any  dispute relating to  tariff  classification must, as far as possible, be resolved with reference to  the nomenclature indicated by the HSN unless there be an express different  intention indicated by the Central Excise  Tariff Act,  1985  itself  The  definition of a  term  in  the  ISI Glossary, which has a different purpose, cannot, in case  of a conflict, override the clear indication of the meaning  of an identical expression in the same context in the HSN.   In the  HSN, block board is included within the meaning of  the expression  "similar laminated wood" in the same context  of

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classification  of  block board.  Since the  Central  Excise Tariff Act, 1985 is enacted on the basis and pattern of  the HSN,  the  same expression used in the Act must, as  far  as practicable,  be  construed  to have the  meaning  which  is expressly given to it in the HSN when there is no indication in the Indian tariff of a different intention. 20.In  our opinion, the expression "similar laminated  wood" in Heading No. 44.08 as it stood from the beginning must  be construed  to include within it block board of all kinds  so that  the  amendment in Chapter Note 5 w e.f  19.3.1990  and w.e.f 1.3.1992 merely clarified and explicit that which  was implicit  in the heading throughout.  These amendments  were obviously   made   to  end  the  dispute   raised   by   the manufacturers   by  an  express  statement.    Any   further discussion  with  reference to the definitions  in  the  ISI Glossary is unnecessary for the reason already indicated. 21.  The  result  is  that  the  decision  of  the  Tribunal reported in 1992 (60) E.L.T. 668 and that of the High  Court in 1993 (66) E.L.T. 345 arc reversed, while the decision  of the  High  Court  dated  17.3.1993  for  the  third   period commencing  from 1.3.1992 is affirmed even though  for  dif- ferent reasons given herein. 22.  Consequently,  all  the  appeals  of  the  revenue  are allowed while the appeals and SLPs of the manufacturers  arc dismissed. No costs. 220