NEW DEHLI -- India's Supreme Court ruled last week ruled that manufacturers of laminated particleboard should pay a higher excise duty than for raw particleboard.

In the case, Commissioner of Central Excise vs. Kitply Industries Ltd., Kitply representatives argued that particleboard and laminated board are not much difference, according to the Business Standard. The court, however, noted that particleboard is more water resistant, scratch resistant and is more attractive when a decorative printed paper is laminated to it.

Kitply is a manufacturer of laminated particleboard, plywood and blockboard. THe company's five factoriies in India reportedly employ about 10,000 people.