Relevant Circulars

Relevant Judgements

Tariff Item

Description of article

Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.

--- Sawdust and wood waste and scrap,agglomerated in logs, briquettes, pellets or similar forms

- - Sawdust and wood waste and scrap, not agglomerated

-- Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more:

-- Other

^-- Of fir (Abies spp.) and spruce (Picea spp.), of  which the smallest crosssectional dimension is  15 cm or more:

-- Saw logs and veneer logs

-- Poles, pilings and posts

--Other

-- Of fir (Abies spp.) and spruce (Picea spp.), , Other

-- Saw logs and veneer logs

-- Poles, pilings and posts

--Other

-- Other, of which the smallest cross-sectional dimension is 15 cm or more:

-- Saw logs and veneer logs

-- Poles, pilings and posts

--Other

--Other :

-- Saw logs and veneer logs

-- Poles, pilings and posts

--Other

- Other, of tropical wood

- Dark Red Meranti, Light Red Meranti andMeranti Bakau

- Teak

- Other

-Other :

- Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) :

- Sal (Chorea robusta) sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like :

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly rimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or he like; chipwood and the like.

-- Wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, tool handles, split poles, piles, pickets, stakes and the like

-- Other:-

Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end jointed, of a thickness exceeding 6 mm

- Coniferous :

-- Of S-P-F (spruce (Picea spp.), pine (Pinus spp.), m3 and fir (Abies spp.))

-- Of Hem-fir (Western hemlock m3 (Tsugaheterophylla) and fir (Abies spp.))

Sheets for veneering (including those obtained by slicing laminated wood) for ply wood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end jointed, of a thickness not exceeding 6 mm.

- Of Dark Red Meranti, Light Red Meranti and Meranti Bakau :

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end jointed.

4410
 

Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances

-Of wood:

4410 11

--Particle board:

4410 11 10 

---Plain particle boards 

Kg.

10%

-

4410 11 20 

---Insulation board and hardboard

Kg.

10%

-

4410 11 30 

---Veneered particle board, not having decorative veneers on any face

Kg.

10%

-

4410 11 90 

---Others 

Kg.

10%

-

4410 12 

--Oriented strand board (OSB):

4410 12 10 

---Unworked or not further worked than sanded

Kg.

10%

-

4410 12 90

---Other 

Kg.

10%

-

4410 19 00

--Other 

Kg.

10%

-

4410 90 

-Other:

4410 90 10

---Plain particle board 

Kg.

10%

-

4410 90 20

---Insulation board and hard board

Kg.

10%

-

4410 90 30 

---Veneered particle board, not having decorative veneers on any face

Kg.

10%

-

4410 90 40

- - - Of Coir

Kg.

10%

-

4410 90 50

- - - Of jute fibre

Kg.

10%

-

4410 90 90 

---Other 

Kg.

10%

-

4411

Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances

-Medium density fibre board (MDF):

4411 12 00 

--Of a thickness not exceeding 5mm

Kg.

10%

-

4411 13 00 

--Of a thickness exceeding 5mm but not exceeding 9mm

Kg.

10%

-

4411 14 00 

--Of a thickness exceeding 9mm

Kg.

10%

-

-Other:

4411 92

--Of a density exceeding 0.8 gm/cm³:

---Not mechanically worked or surface covered:

4411 92 11

----Hardboard 

Kg.

10%

-

4411 92 19

----Other 

Kg.

10%

-

----Other:

4411 92 21

----Hardboard 

Kg.

10%

-

4411 92 29

----Other 

Kg.

10%

-

4411 93 

--Of a density exceeding 0.5 gm/cm³ but not exceeding 0.8 gm/cm³:

---Not mechanically worked or surface covered:

4411 93 11 

----Insulation board 

Kg.

10%

-

4411 93 19 

----Other 

Kg.

10%

-

---Other:

4411 93 21

----Insulation board 

Kg.

10%

-

4411 93 29 

----Other 

Kg.

10%

-

4411 94 

--Of a density not exceeding 0.5 gm/cm³:

---Not mechanically worked or surface covered:

4411 94 11 

----Insulation board 

Kg.

10%

-

4411 94 19 

----Other 

Kg.

10%

-

---Other:

4411 94 21 

----Insulation board 

Kg.

10%

-

4411 94 22

- - -Of Coir

Kg.

10%

-

4411 94 23

- - - Of jute fibre

Kg.

10%

-

4411 94 29 

----Other 

Kg.

10%

-

4412 

Plywood, veneered panels nad similar laminated wood

4412 10 00 

-Of bamboo 

m³

10%

-

-Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:

4412 31 10 

---Decorative plywood 

m³

10%

-

4412 31 20 

---Tea chest panels or shooks, packed in sets

m³

10%

-

4412 31 30 

---Other tea chest panels 

m³

10%

-

4412 31 40 

---Marine and aircraft plywood 

m³

10%

-

4412 31 50 

---Cuttings and trimmings of plywood of width not exceeding 5cm

m³

10%

-

4412 31 90 

---Other 

m³

10%

-

m³

4412 34

-- Other, with at least one outer ply of nonconiferous wood not specified under sub-heading 4412 33:

4412 34 10 

---Decorative plywood 

m³

10%

-

4412 34 20

---Tea chest panels or shooks, packed in sets

m³

10%

-

4412 34 30 

---Marine and aircraft plywood 

m³

10%

-

4412 34 40 

---Cuttings and trimmings of plywood of width not exceeding 5cm

m³

10%

-

BCD: NIL for specified countries
IGST: 18%

4412 34 90 

---Other 

m³

10%

-

BCD: NIL for specified countries
IGST: 18%

4412 39 

-- Other, with both outer plies of coniferous wood:

4412 39 10 

---Decorative plywood 

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 39 20

---Tea chest panels or shooks, packed in sets

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 39 30 

---Marine and aircraft plywood

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 39 40

---Cuttings and trimmings of plywood of width not exceeding 5cm

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 39 90 

---Other 

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

---Laminated veneered lumber (LVL):

-

 4412 41 00

---With at least one outer ply of tropical wood

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 42 00

---Other, with at least one outer ply of non-coniferous wood

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 49 00

---Other, with both outer plies of coniferous wood

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

---Blockboard, laminboard and battenboard

-

4412 51 00

---With at least one outer ply of tropical wood

m³

10%

-

BCD: NIL for specified countries
IGST: 18%

4412 52 00

---Other, with at least one outer ply of non-coniferous wood

m³

10%

-

BCD: NIL for specified countries
IGST: 18%

4412 59 00

---Other, with both outer plies of coniferous wood Other:

m³

10%

-

BCD: NIL for specified countries
IGST: 18%

---Other 

4412 91

---With at least one outer ply of tropical wood:

m³

10%

-

4412 91 10

---Decorative plywood

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 91 20

---Tea chest panels, shooks whether or not packed in sets

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 91 30

---Marine and aircraft plywood

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 91 40

---Cutting and trimmings of plywood of width not exceeding 5 cm

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 91 90

---Other 

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 92

---Other, with at least one outer ply of non-coniferous wood

m³

10%

-

4412 92 10

---Decorative plywood

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 92 20

---Tea chest panels, shooks whether or not packed in sets

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 92 30

---Marine and aircraft plywood

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 92 40

---Cutting and trimmings of plywood of width not  exceeding 5 cm

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 92 90

---Other 

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 99

---Other, with at least one outer ply of coniferous wood:

m³

10%

-

4412 99 10

---Decorative plywood

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 99 20

---Tea chest panels, shooks whether or not packed in sets

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 99 30

---Marine and aircraft plywood

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 99 40

---Cutting and trimmings of plywood of width not exceeding 5 cm

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4412 99 90

---Other 

m³

10%

-

BCD: See Notifications for specified countries
IGST: 18%

4413 00 00

Densified wood, in blocks, plates, strips, or profile shapes

Kg.

10%

-

4414

Wooden Framesfor Paintings, Photographs, Mirrors or Imilar Objects

Kg.

10%

-

4414 10 00

Of tropic wood

Kg.

10%

-

4414 90 00

Other

Kg.

10%

-

4415

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood

4415 10 00

-- Cases, boxes, crates, drums and similar packings; cable-drums

u

10%

-

4415 20 00

-- Pallets, box pallets and other load board; pallet collars

u

10%

-

4416

Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves :

4416 00

- Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves : :

4416 00 10

-- Casks, barrels, vats and tubs

Kg.

10%

-

4416 00 20

-- Other coopers' products

Kg.

10%

-

- Parts (of wood) :

4416 00 91

-- Riven or sawn staves of wood not further prepared

Kg.

10%

-

4416 00 99

-- Other

Kg.

10%

-

4417 00 00

Tools, tools bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

Kg.

10%

-

BCD: See Notifications for specified countries
IGST: 12%

4418

Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes

-- Windows, french-windows and their frames

4418 11 00

-- Of tropical wood

Kg.

10%

-

4418 19 00

-- Other

Kg.

10%

-

Doors and their frames and thresholds:

4418 21

-- Of tropical wood:

4418 21 10

-- Flush doors

Kg.

10%

-

4418 21 20

-- Frames and thresholds of flush doors

Kg.

10%

-

4418 21 90

-- Other

Kg.

10%

-

4418 29

-- Other

4418 29 10

-- Flush doors

Kg.

10%

-

4418 29 20

-- Frames and thresholds of flush doors

Kg.

10%

-

4418 29 90

-- Other

Kg.

10%

-

4418 30 00

-- Posts and beams other than products of sub-heading 4418 81 to 4418 89

Kg.

10%

-

4418 40 00

-- Shuttering for concrete constructional work

Kg.

10%

-

BCD: NIL for specified countries
IGST: See Extract

4418 50 00

-- Shingles and shakes

Kg.

10%

-

BCD: NIL for specified countries
IGST: See Extract

4418 60 00 

-Posts and beams 

Kg.

10%

-

IGST: See Extract

-Assembled flooring panels :

4418 73 00 

-- Of bamboo or with at least the top layer ( wear layer ) of bamboo

Kg.

10%

-

IGST: See Extract

4418 74 00 

--Other For mosaic floors 

Kg.

10%

-

IGST: See Extract

4418 75 00 

--Other, multilayer 

Kg.

10%

-

IGST: See Extract

4418 79 00 

--Other 

Kg.

10%

-

IGST: See Extract

Kg.

10%

-

IGST: See Extract

Kg.

10%

-

IGST: See Extract

Kg.

10%

-

IGST: See Extract

Kg.

10%

-

IGST: See Extract

4418 91 00

-- Of bamboo

Kg.

10%

-

BCD: NIL for specified countries
IGST: See Extract

4418 92 00

-- Cellular wood panels

Kg.

10%

-

BCD: NIL for specified countries
IGST: See Extract

4418 99 00

-- Other

Kg.

10%

-

BCD: NIL for specified countries
IGST: See Extract

4419

Tableware and kitchenware, of wood

Kg. 

 10%

 -

Kg.

10%

-

Kg.

10%

-

Kg.

10%

-

BCD: NIL for specified countries
IGST: 12%

4420

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94

-- Statuettes and other ornaments, of wood:

4420 11 00

-- Of tropical wood

Kg.

10%

-

BCD: NIL for specified countries
IGST: 12%

44 20 19 00

-- Other

Kg.

10%

-

BCD: NIL for specified countries
IGST: 12%

4420 90

- Other :

4420 90 10

-- Wood marquetry and inlaid wood

Kg.

10%

-

4420 90 90

-- Other

Kg.

10%

-

4421

Other articles of wood

4421 10 00

-- Clothes hangers

Kg.

10%

-

BCD: NIL for specified countries
IGST: See Extract

Kg.

10%

-

BCD: See Notifications for  Specified countries

4421 91

- Of bamboo:

- Spools, cops, bobbins, sewing thread reels and the like, of turned wood :

4421 91 11

-- For cotton machinery

Kg.

10%

-

4421 91 12

-- For jute machinery

Kg.

10%

-

4421 91 13

-- For silk regenerated and synthetic fibres machinery

Kg.

10%

-

4421 91 14

-- For other machinery

Kg.

10%

-

4421 91 19

-- Other

Kg.

10%

-

4421 91 20

-- Wood paving blocks

Kg.

10%

-

4421 91 30

-- Match splints

Kg.

10%

-

4421 91 40

-- Pencil slates

Kg.

10%

-

4421 91 50

-- Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures

Kg.

10%

-

4421 91 60

-- Parts of domestic decorative articles used as tableware and kitchenware

Kg.

10%

-

4421 91 70

-- Articles of densified wood not elsewhere included or specified

Kg.

10%

-

4421 91 90

-- Other:

Kg.

10%

-

Kg. 

Kg.

Kg.

Kg.

Kg.

Kg.

Kg.

Kg.

Kg.

Kg. 

Kg. 

Kg.