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TMI BlogHon’ble High Court of Kerala at Ernakulam Order WO(C) No. 29872/2011(H) dated 01.12.2011–Clarification regarding the conversion formula to be applied while converting timber quantity in Hoppus Ton to Cubic Metre -reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... 012 PUBLIC NOTICE NO. 21/2012 SUBJECT: Hon'ble High Court of Kerala at Ernakulam Order WO(C) No. 29872/2011(H) dated 01.12.2011-Clarification regarding the conversion formula to be applied while converting timber quantity in Hoppus Ton to Cubic Metre -reg. The order issued by the Board under the provisions of Section 151A of the Customs Act, 1962 with regard to the conversion of Hoppus Ton to C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been examined by the Board in consultation with the various Custom Houses. In this regard a personal hearing was also granted to the petitioner M/s. National Timber. On detailed examination of the facts emerging from discussions and the information available in public domain that Hoppus Ton is a measure of wood still prevalent in Myanmar though the measure has become obsolete in most of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olume; where, 'r' is the radius and 'L' is the length of the log to arrive at the volume of log. (ii) By using quarter girth method: The formula used in this case is (G⁄4)² x L , where 'L' is the Length of the log, 'G' is the mid girth of log. 5 It is also found that the Forest Departments of different states follow different practices, while calculating the volume of the log. Whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 151A of the Customs Act, 1962, the Board hereby directed that when round timber logs are imported on payment of SAD whose refund is claimed subsequent to their sale on payment of VAT, the log volume based on conversion factor "1 Hoppus Ton = 1.8027 CBM " may be adopted by the all the Customs formations to determine the quantity imported and quantity sold on payment of VAT. In other w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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