CHAPTER 44
WOOD AND ARTICLES OF
WOOD
Notes:
1. This Chapter does not
cover :
(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes;
(b) Bamboos pr other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise, or cut to length (heading No. 14.01);
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (Chapter 14);
(d) Activated charcoal (Chapter 38);
(e) Articles of Chapter 42;
(f) Articles of Chapter 46;
(g) Footwear or parts thereof of Chapter 64;
(h) Articles of Chapter 66 (for example, umbrellas and walking sticks and parts thereof);
(i) Articles of Chapter 68;
(j) Imitation jewellery of Chapter 71;
(k) Articles of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheel-wrights' wares);
(l) Articles of Section XVIII (for example, clock cases and musical instruments and parts thereof);
(m) Parts of firearms (Chapter 93);
(n) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(o) Articles of Chapter 95 (for example, toys, games, sports requisites);
(p) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood.
2.In this Chapter, the expression'densified wood'means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has "thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
3. 'Marine plywood' means plywood conforming to Indian Standard Specification No. IS : 710-1976.
4. 'Aircraft plywood' means plywood conforming to Indian Standard Specification Nos. IS: 709-1974 and IS : 4859-1968.
5. For the purposes of heading No. 44.08, the expression "similar laminated wood" includes blockboard, laminboard and battenboard, 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 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 or otherwise joined together, asbestos or cork.
6. Heading No. 44.10 includes the following goods which are not to be classified in any other heading of this Schedule: (a) Resin bonded bamboo mats, namely, mats which are made by compressing two or more plies of only hand-woven bamboo mats, with the said of resins; (b) Resin bonded bamboo mats having veneers in between, namely, mats which are made by compressing two or more plies of only hand-woven bamboo mats having veneers in between, with the aid of resins: (c) Resin bonded bamboo corrugated roofing sheets, namely, corrugated roofing sheets which are made by compressing two or more plies of woven bamboo mats, with or without veneers, with the aid of resins; and (d) Articles of particle board or similar board, fibreboard or laminated wood.
Heading No. 44.10 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.
7. Subject to Note 1 above
and except where the context otherwise requires, any reference to 'wood' in a
heading of this Chapter applies also to bamboos and other materials of a woody
nature.
|
Heading No. |
Sub-heading No. |
Description of goods |
Rate of duty |
|
(1) |
(2) |
(3) |
(4) |
|
44.01 |
4401.00 |
Wood wool, wood flour |
Nil |
|
44.02 |
4402.00 |
Railway or tramway sleepers (cross-ties), whether impregnated or not |
16% |
|
44.03 |
4403.00 |
Wood, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed of a thickness exceeding 6 mm |
Nil |
|
44.04 |
|
Veneer sheets and sheets for plywood (whether or not sliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm. |
|
|
|
4404.10 |
- Veneer sheets, for match boxes and match splints |
Nil |
|
|
4404.20 |
- In or in relation to the manufacture of which no process is ordinarily carried on with the aid of power |
Nil |
|
|
4404.30 |
- Used within the factory of production for the manufacture of goods falling under sub-heading No. 4410.19 or 4410.90 |
Nil |
|
|
4404.90 |
- Other |
16% |
|
44.05 |
|
Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed |
|
|
|
4405.10 |
-In or in relation to the manufacture of which no process is ordinarily carried on with the aid of power |
Nil |
|
|
4405.20 |
-Used within the factory of production for the manufacture of goods falling under sub-heading No. 4410.19 or 4410.90 |
Nil |
|
|
4405.90 |
- Other |
16% |
|
44.06 |
|
Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances |
|
|
|
4406.10 |
- Plain particle boards |
16% |
|
|
4406.20 |
- Insulation Board and Hardboard |
16% |
|
|
4406.30 |
- Veneered particle board, not having decorative veneers on any face |
16% |
|
|
4406.90 |
-Other |
16% |
|
44.07 |
|
Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances |
|
|
|
4407.10 |
- Insulation Board and Hardboard |
16% |
|
|
4407.90 |
- Other |
16% |
|
44.08 |
|
Plywood, veneered panels and similar laminated wood |
|
|
|
4408.10 |
- Marine plywood and aircraft plywood |
16% |
|
|
4408.20 |
- Plywood for tea-chests when cut to size in panels or shocks and packed in sets |
16% |
|
|
4408.30 |
- Decorative plywood |
16% |
|
|
4408.40 |
- Cuttings and trimmings of plywood of width not exceeding 5 centimetres |
16% |
|
|
4408.90 |
-Other |
16% |
|
44.09 |
4409.00 |
Densified wood, in blocks, plates, strips or profile shapes including articles of densified wood |
16% |
|
44.10 |
|
Articles of wood not elsewhere specified |
|
|
|
|
- Doors, of wood: |
|
|
|
4410.11 |
-- Flush doors |
16% |
|
|
4410.19 |
-- Other |
16% |
|
|
4410.90 |
-Other |
16% |
 |