https://www.taxtmi.com/caselaws?id=345518 Imported sandalwood cut pieces in irregular shapes were held to remain classifiable under Chapter 44 of the Customs Tariff Act because Chapter Note 1(a) excludes only wood in the form of chips, shavings, crushed, ground or powdered used primarily for perfumery or similar purposes. The goods were found to be cut pieces of sandalwood of varying weight and without regular size or form, which did not match the excluded description. On that basis, they were not classifiable under tariff heading 12119050. The chapter note exclusion was applied strictly by reference to the physical form of the goods, and the appeals succeeded with consequential relief. en-us Fri, 16 Jun 2017 00:00:00 +0530 Sat, 10 Feb 2018 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345518 Imported sandalwood cut pieces in irregular shapes were held to remain classifiable under Chapter 44 of the Customs Tariff Act because Chapter Note 1(a) excludes only wood in the form of chips, shavings, crushed, ground or powdered used primarily for perfumery or similar purposes. The goods were found to be cut pieces of sandalwood of varying weight and without regular size or form, which did not match the excluded description. On that basis, they were not classifiable under tariff heading 12119050. The chapter note exclusion was applied strictly by reference to the physical form of the goods, and the appeals succeeded with consequential relief. Case-Laws Customs Fri, 16 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345518