1996 (11) TMI 212

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....e same under Heading : 4403.99 of the Customs Tariff Act, 1975 and by claiming the benefit of Notification No. 160/88-Cus., dated 13-5-1988. Vide Serial No. 6 of the said Notification, wood of the description as mentioned therein was exempted from so much of the Auxiliary Duties of Customs calculated at the rate of 5% of the value of the goods. In the Bill of Entry No. 4868, dated 14-9-1988, the benefit of the concessional rate of duty under the said Notification was claimed by the appellant. As the Customs Authorities entertained a view that the goods in question were not wood roughly squared or half-squared as the same have been reported to be sawn lengthwise on two sides, they are not entitled to the benefit of the Notification and the d....

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....ation and freight reduction. Our attention was also drawn to CCCN Explanatory Notes of Heading : 43.03 and stated that the imported goods fall within the definition of the Explanatory Note and as such entitled to the benefit of Notification No. 160/88-Cus. supra. He also relied upon two decisions of the Tribunal in the case of M/s. Soni Enterprises & Others v. Collector of Customs, Bombay being Order Nos. 161 & 162/1989-D and M/s. Hariram Goel & Co. v. Collector of Customs, Visakapatnam being Order Nos. 130 to 134/93-D, dated 2-4-1993. It was his prayer that in view of the above two decisions of the Tribunal extending the benefit to the goods at the same time, the appeal under consideration is also entitled to be allowed. 3. Arguing....

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.... the issue is no more res integra and has been decided in favour of the appellant by the two decisions of the Tribunal cited by the appellant. Para 19 of the Tribunal's judgment in the case of M/s. Hariram Goel & Co. is reproduced as under :- "19. As can be seen from the above description, sap wood is outer, live wood of the trees. The said sap wood unless treated, it gets decayed and for the purpose of transportation of the wood logs to the saw mills, the sap wood and the outer chips are removed either by sawing by means of axe or adze, or by coarse sawing to form wood of roughly rectangular (including square, cross section). The NSN Explanatory Notes further states that roughly squared wood is characterised by the presence of roug....