F. No. 156/25/87-CX.4 Dated 20-9-1988

Classification of Blocks, Plates, Board, Sheets, Strip etc. of densified wood divergence - Regarding.- I am directed to refer your letter C. No. IX (44)/ 19-1/87/CX/4342, dated the 15th January, 1988 & C.No. V-168(30) 22-C.E./PRO/Cal. II/86/PT.I /37189, dated 18-4-1988 on the subject mentioned above and to say that the matter has been examined.

2. Your attention is invited to Board’s instructions in F. No. 93/59/87 - CX.3, dated 19-4-1988 wherein it had been clarified that Electrical Insulators of heading No. 85.46 would only cover such goods when they have some special shape or size or construction for use as insulators. Unmachined / unfabricated densified wood having no special shape or construction or size for being used as insulators and only intended to be used as insulating materials in insulators cannot be classified under heading No. 85.46 of the CET as Electrical Insulators. Therefore, the most appropriate classification of such goods would be under heading No. 44.09 as densified Wood.