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    <title>1996 (11) TMI 212 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal overturned the Customs Authorities&#039; decision to deny the appellant the benefit of Notification No. 160/88-Cus regarding the classification of imported wood logs. It held that the logs qualified as wood roughly squared under Heading 4403.99, emphasizing the presence of bark on two sides as indicative of their classification. The Tribunal referred to previous decisions supporting the appellant&#039;s position and granted relief, setting aside the order and allowing the appeal.</description>
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