Customs tariff classification of rough sawn teak wood turns on whether the wood is merely rough or worked to accurate dimensions.

Rough sawn teak wood that retained bark and sap and was only roughly squared was held to fall within Heading 4403 of the Customs Tariff. Heading 4403 covers wood in the rough, whether or not stripped of bark or roughly squared, while Heading 4407 applies only to wood worked to extremely accurate dimensions with a finish better than sawing. On examination of the sample, the goods were found not to satisfy the higher standard required for Heading 4407, so the classification under Heading 4403 was affirmed and the contrary classification was rejected.

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Issues: Whether rough sawn teak wood imported by the appellant was classifiable under Heading 4403 of the Customs Tariff or under Heading 4407 of the Customs Tariff.

Analysis: Heading 4403 covers wood in the rough, whether or not stripped of bark or roughly squared. Heading 4407, as explained in the HSN Explanatory Notes, applies to wood worked to extremely accurate dimensions, producing a finish better than that obtained by sawing. On examination of the sample, the wood was found to be rough sawn, with bark and sap present, and only roughly squared. It was not worked to extremely accurate dimensions.

Conclusion: The goods were correctly classifiable under Heading 4403 of the Customs Tariff and not under Heading 4407. The classification made by the adjudicating authority was set aside, and the appeal succeeded.

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