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Issues: Whether the goods described as Ghana Teak rough Square Logs were classifiable under Heading 44.03 of the Customs Tariff Act, 1975.
Analysis: The order records that the relevant materials and the reasoning of the appellate tribunal had been considered, and that the nature of the goods had been examined before accepting the classification under Heading 44.03. The Court found no basis to disturb that classification and noted that no question of law arose from the appeal.
Conclusion: The goods were held to be classifiable under Heading 44.03 of the Customs Tariff Act, 1975, and the appeal was dismissed.
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