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