Goods under dispute were sawn New Zealand pine logs classified...

Goods under dispute were sawn New Zealand pine logs classified under CTH 4403 by the importer, while the department sought to reclassify them under CTH 4407. The key issue was whether the goods were cut in standard lengths with extremely accurate dimensions to qualify under CTH 4407. The burden of proving reclassification was on the department. Panchnama and photographs revealed the logs had dimensions of cuboids but not extremely accurate as required. Some logs showed bark traces, indicating lack of extremely accurate dimensions. Department failed to show chipping process was used for better surface than sawing. Conflicting statements by panchas and officials were construed in favor of importer due to lack of expert opinion from department. Relying on precedent, it was held that department failed to discharge burden of reclassification. The goods were correctly classified under CTH 4403.99, and the appeal was allowed.