Excise classification of articles of wood clarified; duty applies only to goods falling under articles-of-wood headings. Excise duty of 8% has been imposed on articles of wood under Notification No. 10/2006-C.E.; applicability is determined by the 8 digit tariff classification aligned with the 8 digit customs nomenclature and by the Explanatory Notes to Chapter 44, which limit 'articles of wood' to goods falling within the chapter's article-of-wood headings (Headings 44.14 to 44.21).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise classification of articles of wood clarified; duty applies only to goods falling under articles-of-wood headings.
Excise duty of 8% has been imposed on articles of wood under Notification No. 10/2006-C.E.; applicability is determined by the 8 digit tariff classification aligned with the 8 digit customs nomenclature and by the Explanatory Notes to Chapter 44, which limit "articles of wood" to goods falling within the chapter's article-of-wood headings (Headings 44.14 to 44.21).
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