9911796707
TMI Blog2007 (6) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... BEECH WOOD - UNEDGED, STEAMED in three different dimensions (thickness) viz. 26 mm - 40 mm - 51 mm; 60 mm; and 80 mm and classified under SH 4403.92 of the First Schedule to the Customs Tariff Act attracting duty @ 5% + 10%. The connected invoice described the wood as 'roughly squared'. Upon physical examination the Customs authorities, the wood was found to be roughly sawn lengthwise. It appeared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted by the appellants is 'beech wood', which was described in the invoice as 'roughly squared' and in the bill of entry as 'unedged and steamed'. The bill of entry separately mentioned 'beech wood' of three different dimensions (thickness) as indicated above. Heading 44.03 covered 'wood in the rough, whether or not stripped of bark or sapwood, or roughly squared'. SH 4403.92 covered beech wood of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the round 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. This Heading excludes wood cut into the form of planks, beams etc., which are classifiable under Heading 44.07 or 44.18. HSN Notes under Heading 44.07 say that this Heading excludes wood roughly squared, e.g. by coarse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Heading 44.03. The examination report describes the goods as 'roughly sawn wood'. Apparently, what is referred to as 'coarse sawing' in the HSN Notes is the same as 'rough sawing' found in the examination report. HSN Notes under Heading 44.07 indicate that the wood falling under this Heading must be of accurate dimensions like uniform thickness. 'Rough sawing' cannot yield such accurate dimens ..... X X X X Extracts X X X X X X X X Extracts X X X X
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