2015 (9) TMI 344 - SCH - Customs

Classification of Ghana Teak rough Square Logs - Tribunal vide impugned order 2005 (7) TMI 137 - CESTAT, NEW DELHI set aside order of commissioner and upheld classification of goods only under Heading 44.03 of CETA - Supreme Court after going through the orders passed by Appellate Tribunal, court found that all nuisances have been taken into consideration and discussed while holding that goods in question, viz., Ghana Teak rough Square Logs would be classified under Heading 44.03 - Therefore, court of opinion that no question of law arises - Appeal dismissed.

Summary

The Supreme Court dismissed the appeal regarding the classification of 'Ghana Teak rough Square Logs' under Heading 44.03 of the Customs Tariff Act, 1975, as all relevant aspects were considered by the Customs, Excise, and Service Tax Appellate Tribunal.