Rice husk composite board qualifies as fibreboard for tariff classification, while specific GST entries govern its applicable rates.

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....Rice husk composite board made from extracted fibres bonded with PVC resin exceeding 15% by weight falls under heading 4411 as fibreboard, rather than heading 4410 as particle board. The HSN notes to heading 4410 exclude boards with organic binder exceeding that threshold. Classification depends on the interpretative rules, tariff notes and HSN, having regard to composition, manufacturing process and essential character; Indian Standard specifications are not mandatory for primary tariff classification. Specific GST rate entries for rice husk board apply across Chapter 44 or any other chapter: the rate was 12% before 22 September 2025 and 5% from that date.....