https://www.taxtmi.com/caselaws?id=88624 Wooden shutters manufactured by cutting, finger-jointing, grooving and planing wood for use in windows and doors were held not to fall under Heading 44.05 as merely continuously shaped wood. The goods were treated as completed articles of wood under Heading 44.10, because the record showed no basis to disturb the classification accepted by the appellate authority. On that footing, the Revenue's challenge to classification under Heading 4405.00 failed and was rejected. en-us Mon, 06 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88624 Wooden shutters manufactured by cutting, finger-jointing, grooving and planing wood for use in windows and doors were held not to fall under Heading 44.05 as merely continuously shaped wood. The goods were treated as completed articles of wood under Heading 44.10, because the record showed no basis to disturb the classification accepted by the appellate authority. On that footing, the Revenue's challenge to classification under Heading 4405.00 failed and was rejected. Case-Laws Central Excise Mon, 06 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88624