https://www.taxtmi.com/caselaws?id=85337 Oak wood casks imported in CKD form were treated as "improved wood" because the barrel-making processes applied to them-steaming, bending, firing, trussing, toasting and crozing-amounted to physical treatment under the tariff explanation. The Tribunal noted that the goods were fully manufactured barrels dismantled into parts, and that such treatment gave the wood the characteristics required by Item 16B of the Central Excise Tariff. As a result, countervailing duty was properly levied and exemption under Notification No. 48/79-Cus. was not available. en-us Sat, 11 May 1996 00:00:00 +0530 Thu, 04 Aug 2011 13:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85337 Oak wood casks imported in CKD form were treated as "improved wood" because the barrel-making processes applied to them-steaming, bending, firing, trussing, toasting and crozing-amounted to physical treatment under the tariff explanation. The Tribunal noted that the goods were fully manufactured barrels dismantled into parts, and that such treatment gave the wood the characteristics required by Item 16B of the Central Excise Tariff. As a result, countervailing duty was properly levied and exemption under Notification No. 48/79-Cus. was not available. Case-Laws Customs Sat, 11 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85337