S.C.AGRAWAL, J. (1) THE only question that arises for consideration in this appeal is whether blockboard falls under Heading 4408.90 as claimed by the Revenue or under Heading 4410.90 as claimed by the assessee. The Customs, Excise and Gold (Control) Appellate Tribunal has held that it is classifiable under Heading 4410.90. The said view of the Tribunal is not in consonance with the law laid down by this Court in CCE v. Wood Craft Products Ltd. wherein this Court has held that blockboard is classifiable under Heading 4408.90. The appeal is, therefore, allowed, the impugned judgment of the Tribunal is set aside and it is held that block board is classifiable under Heading 4408.90 as claimed by the Revenue. No order as to costs.