This part of Gulf Standard specifies a method of assessment of resistance to impact of the surfaces finished furniture. The tests are generally carried out on panels of a size sufficient to meet the requirements of the test and of the same material as, and finished identically to, the finished furniture. The method is suitable for use either as a means of comparing different finishing systems or as a quality control test to ensure that a specified performance level is being achieved or maintained. Note : The nature of the substrate will have major effect on the results obtained in the test