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Notes


Other Notes(Excise)

SUB-HEADING NOTES


1. For the purposes of sub-headings 4401 31, the expression "wood pellets" means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activates, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.


2. For the purposes of sub-headings 4403 41 to 4403 49, 4407 24 to 4407 29, 4408 31 to 4408 39 and 4412 13 to 4412 99, the expression “tropical wood” means one of the following types of wood :


Abura, Acajou, d’Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark red Meranti, Dibetou, Doussie, Framire, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibe, Koto, Light red Meranti, Limba, Louro, Macaranduba, Mahogony, Makore, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Teak, Tauari, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow
Meranti.


SUPPLIMENTRY NOTES


1. “Marine plywood” means plywood conforming to Indian Standard Specification IS : 710-1976.


2. “Aircraft plywood” means plywood conforming to Indian Standard Specification Nos. IS:709-1974 and IS:4859-1968.


3. For the purposes of heading 4412, the expression “similar laminated wood” includes blackboard, laminboard and batten board, in which the core is thick and composed of blocks, laths or battens of wood glued or otherwise joined together and surface with the outer plies and also panels in which the wooden core is replaced by other materials such as a layer or layers of particle board, fiber board, wood waste glued or otherwise joined together, asbestos or cork.

 

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Date: 12-11-2025
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Date: 30-10-2025
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Date: 30-10-2025
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Date: 30-10-2025
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Date: 30-10-2025
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Date: 23-10-2025
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Date: 18-10-2025
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