https://www.taxtmi.com/caselaws?id=96415 Imported timber retaining sap wood, bark traces, rough surfaces, and hand-sawing marks was held to be wood in rough or roughly squared rather than sawn timber. Classification turned on the actual physical characteristics of the goods and the supporting import, phytosanitary, check-grading, and sample-examination evidence, which showed the goods were not sawn to accurate dimensions and still required further cutting and dressing. On that basis, and applying HSN-based classification principles and prior timber decisions, the goods fell under Heading 44.03 and not Heading 44.07. en-us Mon, 18 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 15:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96415 Imported timber retaining sap wood, bark traces, rough surfaces, and hand-sawing marks was held to be wood in rough or roughly squared rather than sawn timber. Classification turned on the actual physical characteristics of the goods and the supporting import, phytosanitary, check-grading, and sample-examination evidence, which showed the goods were not sawn to accurate dimensions and still required further cutting and dressing. On that basis, and applying HSN-based classification principles and prior timber decisions, the goods fell under Heading 44.03 and not Heading 44.07. Case-Laws Customs Mon, 18 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96415