https://www.taxtmi.com/caselaws?id=100475 Table mats and coasters made of hardboard were held outside Heading 44.19 because that entry covers household articles of wood only where they are tableware or kitchenware, and the HSN explanatory notes did not extend to such items. The goods, being made from hardboard derived from wood pulp, were not treated as articles of wood for Chapter 44 classification. On the monetary side, the adjudication burden was moderated, and the redemption fine and penalty were reduced. en-us Mon, 22 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 17:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100475 Table mats and coasters made of hardboard were held outside Heading 44.19 because that entry covers household articles of wood only where they are tableware or kitchenware, and the HSN explanatory notes did not extend to such items. The goods, being made from hardboard derived from wood pulp, were not treated as articles of wood for Chapter 44 classification. On the monetary side, the adjudication burden was moderated, and the redemption fine and penalty were reduced. Case-Laws Customs Mon, 22 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100475