https://www.taxtmi.com/caselaws?id=338436 Nigerian origin teak rough square logs were held classifiable as rough wood under heading 4403, because that heading covers wood in the rough, including roughly squared logs, whereas heading 4407 applies only to wood that is sawn or otherwise worked lengthwise, sliced or peeled. The examination report did not clearly establish the exact physical condition of the goods and largely relied on dimensions and document descriptions, with bark noted on some logs. In the absence of contrary evidence to displace the factual finding that the goods remained rough wood, classification under heading 4403 was upheld and heading 4407 rejected. en-us Thu, 08 Dec 2016 00:00:00 +0530 Wed, 31 Jan 2018 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338436 Nigerian origin teak rough square logs were held classifiable as rough wood under heading 4403, because that heading covers wood in the rough, including roughly squared logs, whereas heading 4407 applies only to wood that is sawn or otherwise worked lengthwise, sliced or peeled. The examination report did not clearly establish the exact physical condition of the goods and largely relied on dimensions and document descriptions, with bark noted on some logs. In the absence of contrary evidence to displace the factual finding that the goods remained rough wood, classification under heading 4403 was upheld and heading 4407 rejected. Case-Laws Customs Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338436