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TMI Blog2007 (6) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. C/573/2000 - Final Order No. 807/2007 - Dated:- 29-6-2007 - [Order per : P.G. Chacko, Member (J)]. - The appellants had filed bill of entry dated 24-4-2000 for clearance of goods described as 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 Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also imposed on the party under Section 112(a) of the Act. 2. After examining the records and hearing both sides, we note that the dispute essentially pertains to classification of the goods. The item imported 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassified under the said Heading. We have also perused the HSN Notes under Heading 44.03. According to these notes, Heading 44.03 includes roughly squared wood which consists of trunks or sections of trunks of trees, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading. Further, it appears from the HSN Notes under Heading 44.07 that this Heading excludes wood roughly squared by an activity such as coarse sawing. These Notes also indicate that such wood is classifiable under 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' fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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