Classification of goods under central excise: clarified tariff headings and applicable interpretative rules for specified commodities.

Clarifies tariff classification for specified commodities by assigning headings and applying interpretative rules and section notes: heavy water, cigarette filter rods (paper and textile), exclusion of wooden furniture as handicraft, sodium carboxy methyl cellulose, desiccated coconut eligible for exemption, plastics components to plastics chapter, equal blend polyester fabrics under Interpretative Rule 3(C) and Note 2(C) to Section XI, doubled yarns by material predominance, and composite paper containers under paperboard sub headings.

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