https://www.taxtmi.com/caselaws?id=387383 Debarked eucalyptus, acacia, casuarina and subabul wood supplied for pulping were classified under HSN 4403 as wood in the rough, not under HSN 4401 as wood waste and scrap. The ruling applied Chapter 44 of the Customs Tariff and held that the goods were neither fuel wood, chips or particles, sawdust, nor waste and scrap; removal of bark or splitting for use did not change their essential character. Classification depended on tariff description rather than end use, so pulpwood fitting HSN 4403 remained outside the HSN 4401 entry and attracted GST at the rate applicable to wood in the rough. en-us Sat, 21 Sep 2019 00:00:00 +0530 Mon, 13 Jan 2020 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387383 Debarked eucalyptus, acacia, casuarina and subabul wood supplied for pulping were classified under HSN 4403 as wood in the rough, not under HSN 4401 as wood waste and scrap. The ruling applied Chapter 44 of the Customs Tariff and held that the goods were neither fuel wood, chips or particles, sawdust, nor waste and scrap; removal of bark or splitting for use did not change their essential character. Classification depended on tariff description rather than end use, so pulpwood fitting HSN 4403 remained outside the HSN 4401 entry and attracted GST at the rate applicable to wood in the rough. Case-Laws GST Sat, 21 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387383