Densified wood classification turns on increased density or hardness after treatment; anti-termite dipping alone is insufficient.

Chemically treated wooden pieces used as cooling tower components were held not to be densified wood because the treatment had not been shown to produce increased density or hardness, or improved mechanical strength or resistance to chemical or electrical agencies. The evidence indicated only dipping in a copper chrome arsenic composition for anti-termite and anti-fungal protection, and the chemical examiner did not regard the sample as densified. On that basis, the goods did not fall under Heading 44.09 and were correctly classified as wood under Heading 44.03.

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Issues: Whether the chemically treated wooden pieces used as cooling tower components were classifiable as densified wood under Heading No. 44.09 or as wood under Heading No. 44.03 of the Central Excise Tariff.

Analysis: Note 2 to Chapter 44 defines densified wood as wood subjected to chemical or physical treatment which thereby acquires increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. The Revenue did not produce material to show that the treated wooden pieces had acquired those characteristics. The chemical examiner opined that the sample did not appear to be densified, and the findings showed only dipping in copper chrome arsenic composition for anti-termite and anti-fungal protection. Such treatment was not shown to amount to densification or to create a new article falling under the densified wood entry.

Conclusion: The goods were not classifiable as densified wood under Heading No. 44.09 and were rightly classified under Heading No. 44.03; the Revenue's challenge failed.

Ratio Decidendi: Wood is classifiable as densified wood only when the chemical or physical treatment results in increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

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