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    <title>2005 (12) TMI 349 - CESTAT, NEW DELHI</title>
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    <description>Rough sawn teak wood that retained bark and sap and was only roughly squared was held to fall within Heading 4403 of the Customs Tariff. Heading 4403 covers wood in the rough, whether or not stripped of bark or roughly squared, while Heading 4407 applies only to wood worked to extremely accurate dimensions with a finish better than sawing. On examination of the sample, the goods were found not to satisfy the higher standard required for Heading 4407, so the classification under Heading 4403 was affirmed and the contrary classification was rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117056</link>
      <description>Rough sawn teak wood that retained bark and sap and was only roughly squared was held to fall within Heading 4403 of the Customs Tariff. Heading 4403 covers wood in the rough, whether or not stripped of bark or roughly squared, while Heading 4407 applies only to wood worked to extremely accurate dimensions with a finish better than sawing. On examination of the sample, the goods were found not to satisfy the higher standard required for Heading 4407, so the classification under Heading 4403 was affirmed and the contrary classification was rejected.</description>
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