https://www.taxtmi.com/caselaws?id=73488 The Tribunal held that the imported goods, described as "Teak wood roughly squared and half squared but not further manufactured," should be classified under Heading No. 44.03 as "Wood in the rough," exempting them from auxiliary duty. The Tribunal found that the goods were not fabricated or made out of wood, supporting this conclusion with certificates from relevant authorities. Consequently, the confiscation order and penalty imposed on the appellants were set aside, and the goods were directed to be released without payment of redemption fine. The appeal was allowed in favor of the appellants. en-us Mon, 28 Dec 1987 00:00:00 +0530 Wed, 01 Jun 2011 13:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73488 The Tribunal held that the imported goods, described as "Teak wood roughly squared and half squared but not further manufactured," should be classified under Heading No. 44.03 as "Wood in the rough," exempting them from auxiliary duty. The Tribunal found that the goods were not fabricated or made out of wood, supporting this conclusion with certificates from relevant authorities. Consequently, the confiscation order and penalty imposed on the appellants were set aside, and the goods were directed to be released without payment of redemption fine. The appeal was allowed in favor of the appellants. Case-Laws Customs Mon, 28 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73488