2015 (9) TMI 288 - HC - Customs

Classification of Goods - Beech wood - Tribunal vide impugned order reported in 2007 (6) TMI 27 - CESTAT, CHENNAI classified goods under SH 44.03 (wood in rough) - Whereas Appellant contended it should fall within the category of Heading 44.07 - Therefore appeal was filed against said order of classification - As neither appellant nor respondent was not present, showing that parties were not interested in pursuing matter - Thus, appeal dismissed for non-prosecution.

Summary

The 2015 High Court Madras judgment dismissed an appeal due to the absence of both the appellant and their counsel, indicating lack of interest in pursuing the matter.