Composite bagasse particle board is classifiable under the general tariff entry, not the concessional bagasse board entry.

A composite bagasse-based particle board made of 75% bagasse, 25% wood particles and resins does not strictly fall within the concessional tariff entry for bagasse board because it is not made of bagasse alone. Applying the principle that a specific entry applies only where the goods precisely answer that description, the product is instead covered by the general entry for particle board of wood or other ligneous materials, including goods agglomerated with resins. The stated GST consequence is classification under the general entry at 18% rather than the concessional bagasse board entry.

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Issues: Whether bagasse based particle board manufactured with 75% bagasse, 25% wood particles and resins is classifiable under the concessional entry for bagasse board or under the residual entry for particle board of wood or other ligneous materials, and the rate of GST applicable thereto.

Analysis: The classification turns on the tariff description and the notification entries. The concessional entry specifically covers bagasse board and certain other specified boards, while the general entry covers particle board, oriented strand board and similar boards of wood or other ligneous materials, whether or not agglomerated with resins, other than specified boards. The product proposed by the applicant is not made of bagasse alone, but is a composite of bagasse and wood particles. Applying the interpretative rule that a specific entry prevails over a general one only where the goods strictly answer the specific description, the product does not fit the bagasse board entry. It instead answers the general description of particle board of wood or other ligneous materials.

Conclusion: The product is classifiable under the general entry for particle board and attracts GST at 18%, not under the concessional entry for bagasse board.

Ratio Decidendi: Where a composite product does not strictly answer the description of a specific tariff entry, it falls to be classified under the appropriate general entry according to its material composition and description.

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