https://www.taxtmi.com/caselaws?id=44088 Sawn wood planks were treated as processed timber for purposes of the Export and Import Policy because the timber had been cut into regular shapes and sizes by definite treatment. The court held that the policy's use of "processed" was not limited to the excise-law concept of manufacture or creation of a new commodity. As processed timber was separately permitted under the policy, the planks were exportable subject to the applicable terms and conditions, and refusal of export was unsustainable. en-us Thu, 24 Jun 1993 00:00:00 +0530 Wed, 23 Jun 2010 09:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44088 Sawn wood planks were treated as processed timber for purposes of the Export and Import Policy because the timber had been cut into regular shapes and sizes by definite treatment. The court held that the policy's use of "processed" was not limited to the excise-law concept of manufacture or creation of a new commodity. As processed timber was separately permitted under the policy, the planks were exportable subject to the applicable terms and conditions, and refusal of export was unsustainable. Case-Laws Customs Thu, 24 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44088