https://www.taxtmi.com/caselaws?id=97001 Timber that was only roughly squared or coarse sawn remained classifiable as wood in rough under Heading 44.03, because Heading 44.07 applies only where the wood has been sawn or otherwise worked to the extent contemplated by that entry. The tribunal found the revenue's reliance on the forest officer's opinion unreliable and unsupported by other evidence, so the higher-duty classification under Heading 44.07 was not proved. The impugned classification, duty demand, confiscation and penalty were set aside, and the appeal succeeded with consequential relief. en-us Thu, 22 Jun 2000 00:00:00 +0530 Fri, 13 Jan 2012 16:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97001 Timber that was only roughly squared or coarse sawn remained classifiable as wood in rough under Heading 44.03, because Heading 44.07 applies only where the wood has been sawn or otherwise worked to the extent contemplated by that entry. The tribunal found the revenue's reliance on the forest officer's opinion unreliable and unsupported by other evidence, so the higher-duty classification under Heading 44.07 was not proved. The impugned classification, duty demand, confiscation and penalty were set aside, and the appeal succeeded with consequential relief. Case-Laws Customs Thu, 22 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97001