NFC Board manufactured with Rice husk mainly classifiable under CTH 441193

In re Papaka Herbs & Spices private Limited (GST AAR Tamil Nadu) Whether the Rice Husk Board manufactured by the applicant comprising of Natural Fibre (Rice Husk Powder); Calcium carbonate, recycling waste and other processing aid as well as PVC resin, wherein PVC acts only as a bonding agent would remain classified as wood and Articles of Wood under Chapter 44 and attract 12% rate of GST? “Indowud Natural Fibre Composite (NFC) Board” manufactured by the applicant merits classification under Chapter 441193 of the Customs Tariff and attracts 6 % CGST as per S.No. 92 of Schedule ...