https://www.taxtmi.com/caselaws?id=87166 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. en-us Wed, 28 May 1997 00:00:00 +0530 Sat, 03 Sep 2011 12:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87166 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. Case-Laws Central Excise Wed, 28 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87166