2005 (7) TMI 137

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..... e dispute relates to the classification of the goods (Ghana Teak Rough Square Logs). The appellants have sought classification under Heading 44.03, which covers, "wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, whereas the Revenue has sought to classify the goods under Heading 44.07, which covers, "wood sawn or chipped lengthwise, sliced or peeled, whether or not .....

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..... to the photographs of the goods produced before him, and also the Explanatory Notes of HSN, relating to Heading 44.03 and 44.07 recorded the findings that the goods were having bark one side and required further processing for putting them into use, therefore, did not merit classification under Heading 44.07, but were classifiable under Heading 44.03. He had also referred to the Apex Court judgme .....

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..... of Forests on 6-9-2002. But even in that report, he had mentioned that although the pieces were cut from all the four sides, but on the front side, the bark was there. He did not opine that the goods could be used as such without further machining or planning. Therefore, his report, in the light of above referred facts relied upon by the adjudicating authority, was not sufficient tor the Commissio .....

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