https://www.taxtmi.com/caselaws?id=99830 The appeal was allowed, and the classification of the imported wooden logs was revised from Customs Tariff Heading 4407.29 to 4403. The Commissioner determined that the goods should be classified under 4403 based on the examination report, photographs, and legal precedents, as well as past consignments by the same importer. The Commissioner found that the lower authority's classification under 4407 was incorrect due to the nature of the wood as roughly squared by coarse sawing, falling under 4403. en-us Fri, 22 Sep 2000 00:00:00 +0530 Fri, 16 Mar 2012 19:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99830 The appeal was allowed, and the classification of the imported wooden logs was revised from Customs Tariff Heading 4407.29 to 4403. The Commissioner determined that the goods should be classified under 4403 based on the examination report, photographs, and legal precedents, as well as past consignments by the same importer. The Commissioner found that the lower authority's classification under 4407 was incorrect due to the nature of the wood as roughly squared by coarse sawing, falling under 4403. Case-Laws Customs Fri, 22 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99830