https://www.taxtmi.com/caselaws?id=51225 Classification of a wooden H-Beam turned on whether the finished product fell under Heading 4405.90 as wood merely shaped or under Heading 4410.90 as an article of wood. The reasoning treated Heading 4405 as covering wood in a processed but still recognisable timber form, while the H-Beam was described as an assembled article made from processed wooden components and not wood per se. Because the lower authority's reasoning was found inadequate, the classification was set aside and the matter remanded to the Commissioner (Appeals) for fresh adjudication after hearing the appellants and permitting further evidence and legal material, in line with natural justice. en-us Tue, 19 Mar 2002 00:00:00 +0530 Thu, 23 Sep 2010 15:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51225 Classification of a wooden H-Beam turned on whether the finished product fell under Heading 4405.90 as wood merely shaped or under Heading 4410.90 as an article of wood. The reasoning treated Heading 4405 as covering wood in a processed but still recognisable timber form, while the H-Beam was described as an assembled article made from processed wooden components and not wood per se. Because the lower authority's reasoning was found inadequate, the classification was set aside and the matter remanded to the Commissioner (Appeals) for fresh adjudication after hearing the appellants and permitting further evidence and legal material, in line with natural justice. Case-Laws Central Excise Tue, 19 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51225