https://www.taxtmi.com/caselaws?id=51297 Chemically treated rubber wood was held not to satisfy the tariff concept of densified wood because the treatment was preservation-based rather than compression-based densification. Classification depended on whether the wood, by chemical or physical treatment, had acquired increased density or hardness with improved mechanical strength or resistance to chemical or electrical agencies. The record showed no consistent increase in density and, in some samples, a reduction in density. The HSN Explanatory Notes, treated as persuasive in tariff classification, indicated that densification generally involves contraction of the wood by compression. The departmental specification was treated only as a quality-control reference and was insufficient to establish classification as densified wood. en-us Thu, 11 Jul 2002 00:00:00 +0530 Fri, 24 Sep 2010 09:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51297 Chemically treated rubber wood was held not to satisfy the tariff concept of densified wood because the treatment was preservation-based rather than compression-based densification. Classification depended on whether the wood, by chemical or physical treatment, had acquired increased density or hardness with improved mechanical strength or resistance to chemical or electrical agencies. The record showed no consistent increase in density and, in some samples, a reduction in density. The HSN Explanatory Notes, treated as persuasive in tariff classification, indicated that densification generally involves contraction of the wood by compression. The departmental specification was treated only as a quality-control reference and was insufficient to establish classification as densified wood. Case-Laws Central Excise Thu, 11 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51297