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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Kerala High Court Orders Standardized Timber Conversion: 1 Hoppus Ton Equals 1.8027 CBM for Roundwood, 1.416 CBM for Sawnwood.</h1> The Hon'ble High Court of Kerala directed the Central Board of Excise and Customs to standardize the conversion of timber from Hoppus Ton to Cubic Metre due to inconsistent practices across Custom Houses. The Board, after consultation, determined two conversion factors: 1 Hoppus Ton equals 1.8027 CBM for 'Roundwood' and 1.416 CBM for 'Sawnwood.' The Board mandates using 1.8027 CBM for refund claims of Special Additional Duty when round timber logs are sold post-import. Importers must provide VAT-paid sales invoices matching the declared volume to claim refunds. Pending cases will follow this directive.
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