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, w.e.f. 1.3.1992 a second amendment 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 classificaiton 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. v. Union of India. Civil Appeal Nos. 3977-4020/94 are by the revenue against the 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 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 an 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 form 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 and laso 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 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-hea