2000 (9) TMI 842

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....;In their grounds of appeal, the appellant has submitted that they have imported Roughly Square Logs vide B/E No. 281825, dated 6-7-2000 and classified under CTH 4403.49 with the rate of duty as 5% + 10% + Nil + Nil. But the lower authority has classified the goods under 4407.29 on the ground that the wood is in the form of beams each measuring approximately 8 to 10 ft in length and one foot in width with rough surfaces on two sides. He further held that as the wooden logs are vertically slit/sawn they cannot be classified under CTH 4403. In the grounds of appeal, the appellant has stated that the lower authority has only relied upon the measurement of the imported goods without considering other relevant factors and once it is proved that ....

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....T).] (10) Decision in the case of Displayer of Customs, Bombay v. Soni Enterprises - [1998 (98) E.L.T. 579 (S.C.) I have gone through the records of the case and the submissions of the appellant carefully. 4. The description given in the Bill of Entry of the impugned goods viz., "roughly squared wooden logs (roughly edged teak logs)". The lower authority has held the goods are classifiable under Customs Tariff Heading 4407.29 holding that they are sawn wood vertically slit/sawn and that as per the HSN Notes, these are rightly classifiable under Heading 44.07. He has discarded the claim of the appellant that the sawn wood imported are as a result of coarse sawing as without any basis and untenable. The examination report o....