2000 (9) TMI 842 - Commissioner - Customs

Summary

Issues:
Classification of imported wooden logs under Customs Tariff Heading 4407.29 by the lower authority instead of 4403.49 as claimed by the appellant.

Analysis:
The appellant imported roughly square logs classified under CTH 4403.49, but the lower authority classified them under 4407.29 as beams due to vertical slit/sawing. The appellant argued that the wood was only slit, not finely sawn, and should be under CTH 4403. They cited a relevant case to support their claim. In the personal hearing, the appellant reiterated their stance and provided various documents, including past consignments under 4403. The Commissioner carefully reviewed the submissions and records.

The examination report described the goods as beams with rough surfaces on two sides due to vertical sawing and presence of bark. The Commissioner referred to HSN Notes stating that roughly squared wood by coarse sawing falls under 4403, not 4407. The decisions in relevant cases supported this interpretation. Past consignments by the same importer were also under 4403. Based on the examination report, photographs, and legal precedents, the Commissioner concluded that the lower authority's classification under 4407 was incorrect, and the goods should be under 4403.

Therefore, the appeal was allowed, and the classification was revised to Customs Tariff Heading 4403.