Case Laws
2015(08)LCX0003 :Atul Timbers: Ghana Teak rough Square logs is classifiable under heading 4403.
2013(06)LCX0055 :Trade Wide Exports. Casuarinas wood poles is classifiable under heading 4403 and not under heading 4401.
2007(06)LCX0054 :Farwood Industries (P) Ltd. :Beech wood described as roughly squared is classifiable under heading 4403.
2003(08)LCX0170: Sunny Imports Pvt. Ltd: Sawn wood is classifiable under sub-heading 4407 29.
2003(04)LCX0072: North Street Cooling Tower (P) Ltd.: Wood and articles of wood treated to make anti-termite/anti-fungal classifiable under heading 4403.
2001(06)LCX0003:Ranjita Agencies: Wood roughly squared is classifiable under sub-heading 4403 99.
2001(05)LCX0007: Padmavathy Panel Boards Ltd.: Rice Husk Boards are classifiable under heading 4406.
2000(06)LCX0052: Bhariramal Gopiram :Wood coarse sawn for smooth transportation is classifiable under heading 4403 and wood logs sawn on two sides and not further manufactured are classifiable under heading 4403 and not under heading 4407.
1998(11)LCX0222: Vipulam Enterprises (P) Ltd.: Hard board with decorative paper pasting classifiable under sub-heading 4407 10 as hard board.
1998(08)LCX0072: Mafatlal Plywood Ind. Ltd.: Densified wood used as electrical insulation is classifiable under heading 4409.
1997(10)LCX0174: Soni Enterprises:
Wood roughly squared and half squared
and not
further manufactured is classifiable under heading
4403.
1996(11)LCX0139: A.G Daftary : Wood Logs sawn is classifiable under sub-heading 4403 99.
1993(04)LCX0077: Hariram Goel & Co.: Wood in rough half squared with bark is classifiable under sub-heading 4403 90.
Advance Rulings
2024(08)LCX0240(AAR): Tra Plast Industries Private Limited : Natural Fibre Composite (NFC) Board merits classification under Chapter 441193 taxable @ 12% GST.
2018(03)LCX0088(AAR): N.C. Varghese, Thrissur: Rubber wood is covered under the definition of goods u/s 2(52) of CGST Act, 2017 and at the time of supply is leviable to tax @ 18% under HSN Code 4403.
2018(08)LCX0095(AAR): V Pac Cartons India Pvt Ltd.: Commodity 'pallets and box pallets' are classifiable under 4415 20 00 taxable @ 12% vide entry 97 of Schedule II of N/N 01/2017 CT(R)
2019(09)LCX0198(AAR): Rajarajeshwari & Co.: Supply of debarked Eucalyptus, Acacia, Subabul, Casurina, Pine Pulpwood in billets of required size to paper mills classifiable under 4403 taxable @ 18%.
2019(09)LCX0258(AAR): West Coast Paper Mills Ltd.: Pulpwood classifiable under 4403 taxable @ 18% vide sl. no. 134 of N/N 01/2017 CT(R)