Circular No. 142/53/95-CX, dated 14-8-1995

[From F. No. 109/16/93-CX.3 (SC)]

Government of India

Ministry of Finance (Department of Revenue)

Central Board of Excise & Customs, New Delhi

Subject : Judgment of Supreme Court in CA No. 1315-18 of 1990 filed by CCE, Shillong v. M/s. Wood Craft Products Ltd. - Regarding.

I am directed to enclose herewith a copy of judgment dated 20-3-1995 passed by Hon’ble Supreme Court in CA No. 1315-18 of 1990 filed by C.C.E., Shillong v. M/s. Wood Craft Products Ltd., regarding classification of “Block Board” under the Central Excise Tariff Act, 1985.

You are requested to kindly take necessary action and have similar matters pertaining to your Commissionerate decided which are pending before CEGAT/ High Court, etc. in the light of the aforesaid judgment of Supreme Court.