ORDER

These civil appeals arise on orders of the customs, excise and gold (control), appellate tribunal and they have to be allowed and the matters remanded for reconsideration by that tribunal because, principally, the tribunal has declined to place reliance upon the explanatory notes in the H.S.N. stating that, at best, these have only persuasive value.

2. This Court in Collector of Central Excise, Shillong v. Wood Craft Products Limited [JT 1995(3) SC 207] has said:

"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, 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 t