https://www.taxtmi.com/caselaws?id=54110 Imported Ghana teak rough square logs retaining bark on at least one side were held to fall under Heading 44.03 as wood in the rough or roughly squared, because the evidence did not show the goods had been sawn, chipped lengthwise, sliced or peeled so as to meet Heading 44.07. On that classification, the contrary view sustaining Heading 44.07 was unsustainable, and the assessee succeeded. The valuation findings were only consequential to the classification dispute and did not survive independently once Heading 44.03 was restored; the contrary appellate order was therefore set aside with consequential relief. en-us Fri, 08 Jul 2005 00:00:00 +0530 Mon, 18 Oct 2010 10:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54110 Imported Ghana teak rough square logs retaining bark on at least one side were held to fall under Heading 44.03 as wood in the rough or roughly squared, because the evidence did not show the goods had been sawn, chipped lengthwise, sliced or peeled so as to meet Heading 44.07. On that classification, the contrary view sustaining Heading 44.07 was unsustainable, and the assessee succeeded. The valuation findings were only consequential to the classification dispute and did not survive independently once Heading 44.03 was restored; the contrary appellate order was therefore set aside with consequential relief. Case-Laws Customs Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54110