https://www.taxtmi.com/caselaws?id=341048 Imported Linden wood slats cut to specific size for exclusive use in pencil manufacture were held to be articles of wood under Heading 4421.90, not wood sheets or similar goods under Heading 4408.90. Heading 4408.90 was found to cover veneer sheets, plywood sheets and sawn, sliced or peeled wood, not processed slats that had assumed the character of identifiable articles for a specific end use. The accepted trade understanding of pencil slats supported the classification, so the Revenue's proposed heading was rejected and the appeal was allowed. en-us Tue, 18 Oct 2016 00:00:00 +0530 Sat, 01 Apr 2017 08:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341048 Imported Linden wood slats cut to specific size for exclusive use in pencil manufacture were held to be articles of wood under Heading 4421.90, not wood sheets or similar goods under Heading 4408.90. Heading 4408.90 was found to cover veneer sheets, plywood sheets and sawn, sliced or peeled wood, not processed slats that had assumed the character of identifiable articles for a specific end use. The accepted trade understanding of pencil slats supported the classification, so the Revenue's proposed heading was rejected and the appeal was allowed. Case-Laws Customs Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341048