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TMI Blog2018 (5) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... issue came up for consideration, where it was held that whether the conditions are to be satisfied or not, has to be viewed from attending facts and circumstances of the case. The words "when imported into India for subsequent sale" or "the sale of said goods", cannot be seen in isolation. Before transportation of timber, they were required to reduce its size since the RTO rules did not permit transportation of logs longer than 40 feet. If only for cutting length of the logs, which were in excess of 40 feet, sawing operations were carried out and after some cleaning and scaring was done, timber logs of smaller pieces were sold, we do not see how respondents can be stated to have breached any of the conditions of the exemption notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hon'ble High Court in variety Lumbers Pvt. Limited 2014 (302) ELT519 (Guj.) and the department has filed Special Leave Petition (Civil) vide Civil Appeal No. 10258-10296 of 2011, before the Hon'ble Supreme Court of India against the judgement/order dated 07.07.2011 passed by Hon'ble High Court, which is still pending and issue involved in sub-judice? (iv) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law, by not considering the grounds of appeals submitted by the department?" 2. Undisputedly, the issue is covered by the judgement of Division Bench of this Court in case of Commissioner of Customs vs. M/s. Variety Lumbers Pvt. Ltd reported in 302 ELT 519 in which, iden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes; hence collectively to the trees themselves". Amongst the meanings given in the Concise Oxford Dictionary, Sixth Edition, are " wood prepared for building, carpentry, etc.; trees suitable for this; woods, forests, piece of wood, beam". One of the meanings of the word 'timber' given in Webster's Third New International Dictionary, is " wood used for or suitable for building ( as a house or boat" or for carpentry or joinery". A 'log' according to the Shorter Oxford English Dictionary means " a bulky mass of wood; now usually an unhewn portion of a felled tree, or a length cut off for firewood" and according to the Concise Oxford Dictionary it means "unhewn piece of felled tree, or similar rough mass of wood espec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht feet or upwards in length". According to the Concise Oxford Dictionary it is a "long wide piece of timber, a few inches thick" and according to Webster's Third New International Dictionary, it is " a heavy thick board that in technical specifications usually has a thickness of 2 to 4 inches and a width of at least 8 inches". The exact thickness and width of a plank may be of importance in technical specifications but in ordinary parlance planks would be flattened and smoothed timber. Such flatness and smoothness can only be achieved by using a saw and other implements required for that purpose. The same would be the case when timber is rounded or shaped. The statutory definitions of timber extracted above read along with the meaning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of import, the respondents brought into the country, raw logs or timber, and before selling it in the open market in India, cut them into smaller pieces by sawing, no new product, in our view , came into existence. Identity of the article did not undergo any fundamental change so as to conclude that what was imported by the respondents-importers was different from the item which ultimately was sold by them in the local market. 33. Second significant factor, which attracts our attention is that as stated by the counsel for the respondents, they were, under the law, obliged to reduce the length of the timber before its transport. RTO authorities would not permit transportation of the timber which is longer than 40 feet. 34. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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