Timber classification turns on physical characteristics: rough, roughly squared wood falls under the heading for rough wood, not sawn timber.

Imported timber retaining sap wood, bark traces, rough surfaces, and hand-sawing marks was held to be wood in rough or roughly squared rather than sawn timber. Classification turned on the actual physical characteristics of the goods and the supporting import, phytosanitary, check-grading, and sample-examination evidence, which showed the goods were not sawn to accurate dimensions and still required further cutting and dressing. On that basis, and applying HSN-based classification principles and prior timber decisions, the goods fell under Heading 44.03 and not Heading 44.07.

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Issues: Whether the imported wood was correctly classifiable as sawn timber under Heading 44.07 or as wood in rough / roughly squared under Heading 44.03.

Analysis: The classification depended on the actual physical characteristics of the goods and the supporting documentary and expert evidence. The evidence on record, including the import documents, country-of-origin certificate, phytosanitary certificate, check-grading report, and the examination of representative samples, indicated the presence of sap wood, bark traces, rough surfaces, and hand-sawing marks. The earlier inspection report and the cross-examination of the departmental officers supported the view that the goods were not sawn to accurate dimensions and required further cutting and dressing. The contrary report relied upon by the Revenue was not found sufficient to displace the overall evidence. In the light of the HSN-based classification principles and the prior decisions on similar timber, wood roughly squared by coarse sawing remains outside Heading 44.07 and falls under Heading 44.03.

Conclusion: The imported goods were wood in rough / roughly squared and were correctly classifiable under Heading 44.03, not Heading 44.07.

Ratio Decidendi: Where imported timber retains the characteristics of rough or roughly squared wood, including sap wood, bark traces, rough surfaces, and absence of accurate sawing dimensions, it is classifiable under the tariff heading for wood in rough rather than as sawn timber.

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