WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK (CHAPTER 44 to CHAPTER 46)
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Central Excise classification of wood and cork products under Section IX clarified; no section notes apply. Central Excise Tariff classification in Section IX covers wood and articles of wood, wood charcoal, cork and articles of cork, manufactures of straw and other plaiting materials, and basketware and wickerwork, and contains no Section Note or additional sectional qualifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Central Excise classification of wood and cork products under Section IX clarified; no section notes apply.
Central Excise Tariff classification in Section IX covers wood and articles of wood, wood charcoal, cork and articles of cork, manufactures of straw and other plaiting materials, and basketware and wickerwork, and contains no Section Note or additional sectional qualifications.
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