Chapter 44(Section IX:- Wood and article of wood; cork and article of cork; manufacture of straw, of espatro or of other plaiting materials; basket-ware and wicker work)
WOOD AND ARTICLES OF WOODNotes: 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 expressiondensified woodmeans 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.