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Issues: Classification of rough sawn teak wood under Customs Tariff - Heading 4403 vs. Heading 4407
In this case, the appellant filed an appeal against the Order-in-Original passed by the Commissioner of Customs regarding the classification of rough sawn teak wood of Ghana imported by the appellant. The appellant claimed classification under Heading 4403 of the Customs Tariff, while the adjudicating authority classified it under Heading 4407 of the Customs Tariff. The appellant argued that the wood in question, although roughly sawn, should be classified under Heading 4403 as the tariff entry under Heading 4407 does not cover rough sawn wood. The appellant also relied on the HSN explanatory notes to support their claim that the goods should be classified under Heading 4403. During the proceedings, the Revenue was directed to produce a sample for examination. Upon reviewing the sample, it was found that Heading 4403 of the Customs Tariff covers wood in rough condition, whether or not stripped of bark or roughly squared. On the other hand, Heading 4407 of the HSN Explanatory notes covers wood that has been chipped to extremely accurate dimensions, resulting in a surface better than that obtained by sawing. After examining the sample provided by the Revenue, it was determined that the wood in question was not sawn to extremely accurate dimensions, and it still had bark and sap, making it rough sawn wood that was roughly squared. Consequently, the Tribunal concluded that the wood should be classified under Heading 4403 of the Customs Tariff. As a result, the impugned order was set aside, and the appeal was allowed. The judgment was pronounced and dictated in the open court by the Vice-President of the Tribunal.
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