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    <description>The &quot;Indowud Natural Fibre Composite (NFC) Board&quot; manufactured by the applicant was classified under Chapter 441193 of the Customs Tariff, attracting a total GST rate of 12% (6% CGST and 6% SGST). The ruling authority determined that the product did not fall under Chapter 44 for wood and articles of wood but instead aligned with fiberboard classification under Heading 44.11 due to its manufacturing process and composition. The decision was based on the examination of the product&#039;s characteristics and the relevant GST notification specifying the applicable rates for goods like rice husk boards.</description>
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