9911796707
TMI Blog2000 (6) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... log . The goods were examined by Customs authorities who felt that the same was sawn timber. Thereafter opinion of Forest Range Officer Shri B.K. Bose was obtained, who in his report dated 5-2-1998 stated that sawn size wood in different sizes were found to be in the containers. He also reported that sap wood in four sides of the beam was not visible, the peel as well as the fresh sap wood was already removed, the timber did not contain any bark sap and veins. He opined that the wood was not in rough, they are sawn wood and would fall under Heading 44.07 attracting higher rate of duty. 2. Thereafter a show cause notice was issued to the appellants proposing confiscation of the goods, confirmation of differential demand of duty and imposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lengthwise, sliced or peeled, whether or not planed sanded or finger jointed of a thickness, exceeding 6 mm. 6. The HSN explanatory notes under Heading 44.03 said that the said heading, inter alia, excludes wood cut into the form of beams. The relevant portion of the explanatory notes in HSN under Heading 44.03 is reproduced below for better appreciation. This Heading also includes Roughly Squared Wood which consists of trunks or sections of trunks of trees, into rough surfaces of which have been reduced to flat surfaces by means of axe or adze or by coarse sawing to form wood of roughly rectangular (including square) cross-section. Roughly Squared Wood is characterised by the presence of rough areas or bark traces. 7. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use of chipping machines and which has been chipped to extremely accurate dimensions - a process which results in a surface better than that obtained by sawing and thereby renders subsequent planning unnecessary. 9. In the instant case we find that the opinion of the Range Officer given by him on 5-2-1998 which in any case was not conclusive has been changed by him on cross-examination. As such the Commissioner after observing that the two opinions of the Range Officer were self-contradictory has held the same to be unreliable. If the said opinion of the Range Officer is excluded from consideration, there is no other evidence on record to support the Revenue s contention that the timber in question has been sawn to such an extent so as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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