SECTION-IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURERS OF STRAW, OF ESPARTO OR OF OTHER PLATING MATERIALS; BASKETWARE AND WICKERWORK

 

Chapter 44

Wood and articles of wood; wood charcoal

Notes :-

1. This Chapter does not cover :

(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211);
(b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);
(d) Activated charcoal (heading 3802);
(e) Articles of heading 4202;
(f) Goods of chapter 46;
(g) Footwear or parts thereof Chapter 64;
(h) Goods of chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
(ij) Goods of heading 6808;
(k) Imitation jewellery of heading 7117;
(l) Goods of Section XVI or section XVII (For example, maching parts, cases, covers, cabinets for machines and apparatus and wheel wrights’ wares);
(m) Goods of section XVII (for example, clock cases and musical instruments and parts thereof);
(n) Parts of firearms (heading 9305);
(o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(p) Articles of Chapter 95 (for example, toys, games, sports requisites);
(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading 9603; or
(r) Articles of Chapter 97 (for example, works of art ).

2. In this Chapter, the expression “ densified wood ” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3. Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

4. Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings

5. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.

6. Subject to Note 1 above and except where the context otherwise requires, any reference to “ wood “ in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

 

SUB-HEADING NOTE

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 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.

 

Supplementary 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 blockboard, laminboard and battenboard, 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 of layers of particle board, fibre board, wood waste glued or otherwise joined together, asbestos or cork.

______________________________________________________________________________________

Exim Code

Item Description

Policy

Policy Conditions

______________________________________________________________________________________

4401

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

4401 10

Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:

 

 

4401 10 10

In logs

 Free

 

4401 10 90

Other
Wood in chips or particles :

 Free

 

4401 21 00

Coniferous

 Free

 

4401 22 00

Non-coniferous

 Free

 

 

 

 

 

4401 30 00

Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

 Free

 

______________________________________________________________________________________

4402

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

4402 00

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

 

 

4402 00 10

Of coconut shell

 Free

 

4402 00 90

Other

 Free

 

______________________________________________________________________________________

4403

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared

4403 10 00

Treated with paint, stains, creosote or other preservatives

 Free

 

4403 20

Other, coniferous:

 

 

4403 20 10

Sawlogs and veneerlogs

 Free

 

4403 20 20

Poles, pilling and posts

 Free

 

4403 20 90

Other
Other, of tropical wood specified in Sub Heading Note 1 to this Chapter :

 Free

 

4403 41 00

Dark Red Meranti, Light Red Meranti and Meranti Bakau

 Free

 

4403 49

Other:

 

 

4403 49 10

Teak wood in rough

 Free

 

4403 49 90

Other
Other :

 Free

 

4403 91 00

Of Oak (quercus spp.)

 Free

 

4403 92 00

Of beech (Fagus spp.)

 Free

 

4403 99

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]:

 

 

 

 

 

 

 

4403 99 11

Andaman Padauk (Pterocarous dalbaergiodes)

 Free

 

4403 99 12

Bonsum (Phoebe goalparensis)

 Free

 

4403 99 13

Gurgan (Dipterocarpus alatus)

 Free

 

4403 99 14

Khair (Acacia Catechu)

 Free

 

4403 99 15

Lampati (Duabanga grandiflora)

 Free

 

4403 99 16

Laurel (Terminalia alata)

 Free

 

4403 99 17

Paliwood (Palaquium Elliplicum)

 Free

 

4403 99 18

Red Sanders (Pterocar pus Sautatinus)

 Free

 

4403 99 19

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 :

 Free

 

4403 99 21

Sal (Chorea robusta)

 Free

 

4403 99 22

Sandal wood (santalum alburn)

 Restricted

Import subject to Licencing Note 2 of the Chapter.

4403 99 23

Semul (Bombax ceiba)

 Free`

 

4403 99 24

Walnut wood (Juglans binata)

 Free

 

4403 99 25

Anjam (Hardwickia binata)

 Free

 

4403 99 26

Birch (Betula spp.)

 Free

 

4403 99 27

Sissoo (Dalbergia sisso)

 Free

 

4403 99 28

White cedar [Dysozylum malabaricum]

 Free

 

4403 99 29

Other

 Free

 

____________________________________________________________________________________

4404

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

4404 10 00

Coniferous

 Free

 

4404 20

Non-coniferous :

 

 

4404 20 10

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

 Free

 

4404 20 20

Drawn Wood

 Free

 

4404 20 90

Other

 Free

 

______________________________________________________________________________________

4405

Wood wool; wood flour

4405 00 00

Wood wool; wood flour

 Free

 

______________________________________________________________________________________

4406

Railway or tramway sleepers (Crossties) of wood

4406 10 00

Not impregnated

 Free

 

4406 90 00

Other

 Free

 

______________________________________________________________________________________

4407

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

4407 10

Coniferrous:

 

 

4407 10 10

Doglas fir (Pscudotsuga Menziesie)

 Free

 

4407 10 20

Pine (pinus spp.)

 Free

 

4407 10 90

Other
Of tropical wood specified in Sub heading Note 1 to this chapter :

 Free

 

4407 24 00

Virola, Mahogany (Swietenia spp.) Imbuia and Balsa

 Free

 

4407 25 00

Dark Red Meranti, Light Red Meranti and Meranti Bakau

 Free

 

4407 26 00

White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan

 Free

 

4407 29

Other

 

 

4407 29 10

Teak Wood

 Free

 

4407 29 90

Other
Other :

 Free

 

4407 91 00

Of oak (Quercus spp.)

 Free

 

4407 92 00

Of beech (Fagus spp.)

 Free

 

4407 99

Other:

 

 

4407 99 10

Of Birch (Betula spp.)

 Free

 

4407 99 20

Willow

 Free

 

4407 99 90

Other

 Free

 

______________________________________________________________________________________

4408

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

Coniferous:

4408 10

Coniferrous:

 

 

4408 10 10

Sheets for plywood

 Free

 

4408 10 20

Oak wood veneer

 Free

 

4408 10 30

Veneer sheets, for match boxes and match splints

 Free

 

4408 10 90

Other
Of tropical wood specified in Sub heading Note 1 to this Chapter:

 Free

 

4408 31

Dark Red Meranti, Light Red Meranti and Meranti Bakau

 

 

4408 31 10

Sheets for plywood

 Free

 

4408 31 20

Veneer sheets (of Rose Wood)

 Free

 

4408 31 30

Veneer sheets, for match boxes and match splints

 Free

 

4408 31 90

Other

 Free

 

4408 39

Other

 

 

4408 39 10

Sheets for plywoods

 Free

 

4408 39 20

Veneer sheets (of rose wood)

 Free

 

4408 39 30

Veneer sheets, for match boxes and match splints

 Free

 

4408 39 90

Other

 Free

 

4408 90

Other:

 

 

4408 90 10

Sheets for plywoods

 Free

 

4408 90 20

Veneer sheets, for match boxes and match splints

 Free

 

4408 90 90

Other

 Free

 

______________________________________________________________________________________

4409

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 or faces, whether or not planed, sanded or end-jointed
Coniferous:

4409 10

Coniferous:

 

 

4409 10 10

Planned, Tongued, grooved, Rebated, Chamfered, V-jointed, and the like but not further moulded

 Free

 

4409 10 20

Beadings, & mouldings (including moulded, skirting & other moulded boards)

 Free

 

4409 10 90

Other

 Free

 

4409 20

Non-coniferous:

 

 

4409 20 10

Planned, Tongued, grooved, Rebated, Chamfered, V-jointed, and the like but not further moulded

 Free

 

4409 20 20

Beadings & Mouldings (including moulded skirting and other moulded boards)

 Free

 

4409 20 90

Other

 Free

 

______________________________________________________________________________________

4410

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

Oriented strand-board and waferboard, of wood:

4410 21 00

Unworked or not further worker worked than sanded

 Free

 

4410 29 00

Other
Other, of wood:

 Free

 

4410 31

Unworked or not further worked than sanded:

 

 

4410 31 10

Plain particle boards

 Free

 

4410 31 20

Insulation Board and Hardboard

 Free

 

4410 31 30

Veneered particle board, not having decorative veneers on any face

 Free

 

4410 31 90

Other

 Free

 

4410 32

Surface-covered with melamine impregnated paper:

 

 

4410 32 10

Plain particle boards

 Free

 

4410 32 20

Insulation Board and Hardboard

 Free

 

4410 32 30

Veneered particle board, not having decorative veneers on any face

 Free

 

4410 32 90

Other

 Free

 

4410 33

Surface-covered with decorative laminates of plastics:

 

 

4410 33 10

Plain particle boards

 Free

 

4410 33 20

Insulation Board and Hardboard

 Free

 

 

 

 

 

4410 33 30

Veneered particle board, not having decorative veneers on any face

 Free

 

4410 33 90

Other

 Free

 

4410 39

Other:

 

 

4410 39 10

Plain particle boards

 Free

 

4410 39 20

Insulation Board and Hardboard

 Free

 

4410 39 30

Veneered particle board, not having decorative veneers on any face

 Free

 

4410 39 90

Other

 Free

 

4410 90

Other

Plastic laminated sheets:

 

 

4410 90 11

Insulation Board and hardboard

 Free

 

4410 90 12

Veneered particle board, not having decorative veneers of any face

 Free

 

4410 90 19

Other
Other :

 Free

 

4410 90 91

Plain particle boards

 Free

 

4410 90 92

Insulation Board and hardboard

 Free

 

4410 90 93

Veneered particle board, not having decorative veneers of any face

 Free

 

4410 90 99

Other

 Free

 

______________________________________________________________________________________

4411

Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
Fibreboard of a density exceeding 0.8 g/cm3 :

Not mechanically worked or surface covered :

4411 11

Not mechanically worked or surface covered :

 

 

4411 11 10

Hard Board

 Free

 

4411 11 90

Other

 Free

 

4411 19

Other:

 

 

4411 19 10

Hard board

 Free

 

4411 19 90

Other
Fibreboard of a density exceeding 0.5 g/ cm3 but not exceeding 0.8 g/ cm3 :

 Free

 

4411 21

Not mechanically worked or surface covered:

 

 

4411 21 10

Insulation Board

 Free

 

4411 21 90

Other

 Free

 

4411 29

Other

 

 

4411 29 10

Insulation Board

 Free

 

4411 29 90

Other
Fibre board of a density exceeding 0.35 g/ cm3 but not exceeding 0.5 g/ cm3 :

 Free

 

4411 31

Not mechanically worked or surface covered:

 

 

4411 31 10

Insulation board

 Free

 

4411 31 90

Other

 Free

 

4411 39

Other:

 

 

4411 39 10

Insulation board

 Free

 

4411 39 90

Other
Other :

 Free

 

4411 91

Not mechanically worked or surface covered:

 

 

4411 91 10

Insulation board (homogeneous)

 Free

 

4411 91 20

Accoustic insulation board

 Free

 

4411 91 30

Other insulation board

 Free

 

4411 91 90

Other

 Free

 

4411 99

Other:

 

 

4411 99 10

Insulation Board (homogenous)

 Free

 

4411 99 20

Accoustic Insulation Board

 Free

 

4411 99 30

Other insulation board

 Free

 

4411 99 90

Other

 Free

 

______________________________________________________________________________________

4412

Plywood, veneered panels and similar laminated wood
Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm. thickness :

4412 13

With at least one outer ply of tropical wood specified in Sub heading Note 1 to this Chapter :

 

 

4412 13 10

Decorative plywood

 Free

 

4412 13 20

Tea chest panels or shooks , packed in sets

 Free

 

4412 13 30

Other tea chest panels

 Free

 

4412 13 40

Marine and Aircraft plywood

 Free

 

4412 13 50

Cuttings and trimmings of plywood of width not exceeding 5 centimeters

 Free

 

4412 13 90

Other

 Free

 

4412 14

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

 

 

4412 14 10

Decorative plywood

 Free

 

4412 14 20

Tea chest panels or shooks packed in sets

 Free

 

4412 14 30

Marine and Aircraft plywood

 Free

 

4412 14 40

Cuttings and trimmings of plywood of width not exceeding 5 centimeters

 Free

 

4412 14 90

Other

 Free

 

4412 19

Other

 

 

4412 19 10

Decorative plywood

 Free

 

4412 19 20

Tea chest panels or shooks packed in sets

 Free

 

4412 19 30

Marine and Aircraft plywood

 Free

 

4412 19 40

Cuttings and trimmings of plywood of width not exceeding 5 centimeters

 Free

 

4412 19 90

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

 Free

 

4412 22

With at least one ply of tropical wood specified in Sub heading Note 1 to this Chapter :

 

 

4412 22 10

Decorative plywood

 Free

 

4412 22 20

Tea chest panels or shooks packed in sets

 Free

 

4412 22 30

Marine and Aircraft plywood

 Free

 

4412 22 40

Cuttings and trimmings of plywood of width not exceeding 5 centimeters

 Free

 

4412 22 90

Other

 Free

 

4412 23

Other, containing at least one layer of particle board:

 

 

4412 23 10

Decorative plywood

 Free

 

4412 23 20

Tea chest panels or shooks packed in sets

 Free

 

4412 23 30

Marine and Aircraft plywood

 Free

 

4412 23 40

Cuttings and trimmings of plywood of width not exceeding 5 centimeters

 Free

 

4412 23 90

Other

 Free

 

4412 29

Other

 

 

4412 29 10

Elastic laminated plywood

 Free

 

4412 29 20

Decorative plywood

 Free

 

4412 29 30

Tea chest panels or shooks packed in sets

 Free

 

4412 29 40

Marine and Aircraft plywood

 Free

 

4412 29 50

Cuttings and trimmings of plywood of width not exceeding 5 centimeters

 Free

 

4412 29 90

Other
Other :

 Free

 

4412 92

With at least one ply of tropical wood specified in Sub heading Note.1 to this Chapter:

 

 

4412 92 10

Elastic laminated plywood

 Free

 

4412 92 20

Decorative plywood

 Free

 

4412 92 30

Tea chest panels or shooks packed in sets

 Free

 

4412 92 40

Marine and Aircraft plywood

 Free

 

4412 92 50

Cuttings and trimmings of plywood of width not exceeding 5 centimeters

 Free

 

4412 92 90

Other

 Free

 

4412 93

Other, containing at least one layer of particle board:

 

 

4412 93 10

Decorative plywood

 Free

 

4412 93 20

Tea chest panels or shooks packed in sets

 Free

 

4412 93 30

Marine and Aircraft plywood

 Free

 

4412 93 40

Cuttings and trimmings of plywood of width not exceeding 5 centimeters

 Free

 

4412 93 90

Other

 Free

 

4412 99

Other:

 

 

4412 99 10

Plastic laminated plywood

 Free

 

4412 99 20

Decorative plywood

 Free

 

4412 99 30

Tea chest panels or shooks packed in sets

 Free

 

4412 99 40

Marine and Aircraft plywood

 Free

 

4412 99 50

Cuttings and trimmings of plywood of width not exceeding 5 centimeters

 Free

 

4412 99 90

Other

 Free

 

 

 

4413

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

4413 00 00

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

 Free

 

______________________________________________________________________________________

4414

Wooden frames for paintings, photographs, mirrors or similar objects

4414 00 00

Wooden frames for paintings, photographs, mirrors or similar objects

 Free

 

______________________________________________________________________________________

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

 Free

 

4415 20 00

Pallets, box pallets and other load boards ; pallet collars

 Free

 

______________________________________________________________________________________

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

 Free

 

4416 00 20

Other coopers' products
Parts (of wood):

 Free

 

4416 00 91

Riven or sawn staves of wood not further prepared

 Free

 

4416 00 99

Other

 Free

 

______________________________________________________________________________________

4417

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

4417 00 00

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

 Free

 

______________________________________________________________________________________

4418

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

4418 10 00

Windows, french-windows and their frames

 Free

 

4418 20

Doors and their frames and thresholds:

 

 

4418 20 10

Flush Doors

 Free

 

4418 20 20

Frames and thresholds of flush doors

 Free

 

4418 20 90

Other

 Free

 

4418 30 00

Parquet panels

 Free

 

4418 40 00

Shuttering for concrete constructional work

 Free

 

4418 50 00

Shingles and Shakes

 Free

 

4418 90 00

Other

 Free

 

______________________________________________________________________________________

4419

Tableware and kitchenware, of wood

4419 00

Tableware and kitchenware, of wood

 

 

4419 00 10

Tableware

 Free

 

4419 00 20

Kitchenware

 Free

 

______________________________________________________________________________________

4420

Wood marequetry 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

4420 10 00

Statuettes and other ornaments, of wood

 Free

 

4420 90

Other

 

 

4420 90 10

Wood marquetry and inlaid wood

 Free

 

4420 90 90

Other

 Free

 

______________________________________________________________________________________

4421

Other articles of wood

4421 10 00

Clothes hangers

 Free

 

4421 90

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

 

 

4421 90 11

For Cotton machinery

 Free

 

4421 90 12

For Jute machinery

 Free

 

4421 90 13

For Silk regenerated and synthetic fibres machinery

 Free

 

4421 90 14

For other machinery

 Free

 

4421 90 19

Other

 Free

 

4421 90 20

Wood paving blocks

 Free

 

4421 90 30

Match splints

 Free

 

4421 90 40

Pencil slates

 Free

 

4421 90 50

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

 Free

 

4421 90 60

Parts of domestic decorative articles used as tableware and kitchenware

 Free

 

4421 90 70

Articles of densified wood not elsewhere included or specified

 Free

 

4421 90 90

Other

 Free

 

______________________________________________________________________________________

Import Licensing Notes:

1. The Exim entry under ITC (HS) Code No. 44160010 in this chapter shall also include used casks and barrels. Imports of all items falling in this entry shall be free.

2. Import of Sandal Wood will be subject to the conditions laid down in Policy Circular No. 1 (RE-06) / 2004-09 dated 7.4.2006.


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