Tariff classification of densified wood favours Chapter 4409 where a specific chapter note defines the goods and excludes formed articles.

Densified wood in the form of blocks, plates and sheets was held classifiable under Chapter Heading 4409 because Chapter Note 2 of Chapter 44 specifically defines densified wood by the treatment applied and the properties acquired, including increased density, hardness and resistance to chemical or electrical agencies. The exclusion in Chapter Note 1(k) was inapplicable because it was directed at formed articles of Section XVI or XVII, such as machine parts, cases, covers or cabinets, and did not cover blocks, plates or sheets. Authorities relied on for Heading 8546 were distinguished on the basis of different tariff entries and the absence of a comparable chapter note. The Revenue's appeal was allowed.

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Issues: Whether densified wood in the form of blocks, plates and sheets, having electrical insulating properties, was classifiable under Chapter Heading 4409 or under Chapter Heading 8546.

Analysis: The tariff description in Chapter Note 2 of Chapter 44 defines densified wood by the manner of treatment and the properties acquired by it, including increased density or hardness and resistance to chemical or electrical agencies. The goods in question answered that definition and also conformed to the forms covered by Chapter Heading 4409. Chapter Note 1(k) did not assist exclusion because the excluded items contemplated articles of Section XVI or Section XVII in the nature of formed articles such as machine parts, cases, covers or cabinets, which did not correspond to blocks, plates or sheets. The decisions relied upon for classification under Heading 8546 were distinguished because they arose in the context of different tariff entries and without a corresponding chapter note like Chapter Note 2 of Chapter 44.

Conclusion: The goods were classifiable under Chapter Heading 4409 and not under Chapter Heading 8546, and the appeal of the Revenue was allowed.

Ratio Decidendi: Where a tariff chapter note specifically defines an and its qualifying properties, classification must follow that specific description, and an exclusion clause for formed articles cannot be extended to goods that do not answer to that excluded description.

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