https://www.taxtmi.com/caselaws?id=89568 Laminated and densified wood boards, sheets and battens manufactured for electrical insulation were held to fall under Heading 44.09 as densified wood, not under Heading 85.46 as electrical insulators. The classification turned on the tariff description and Chapter Note 2 to Chapter 44, which defines densified wood by treatment, increased density or hardness, and improved resistance characteristics. End use as insulation was not the governing criterion where the goods squarely answered the specific heading. The HSN Explanatory Notes were treated as persuasive support for the view that densified wood may be used in electrical applications without losing its classification under Heading 44.09. The Revenue's classification appeal succeeded and the assessee's preferred classification was set aside. en-us Fri, 21 Aug 1998 00:00:00 +0530 Wed, 28 Sep 2011 11:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89568 Laminated and densified wood boards, sheets and battens manufactured for electrical insulation were held to fall under Heading 44.09 as densified wood, not under Heading 85.46 as electrical insulators. The classification turned on the tariff description and Chapter Note 2 to Chapter 44, which defines densified wood by treatment, increased density or hardness, and improved resistance characteristics. End use as insulation was not the governing criterion where the goods squarely answered the specific heading. The HSN Explanatory Notes were treated as persuasive support for the view that densified wood may be used in electrical applications without losing its classification under Heading 44.09. The Revenue's classification appeal succeeded and the assessee's preferred classification was set aside. Case-Laws Central Excise Fri, 21 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89568