2017 (2) TMI 136

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....sification under heading 4403.4910. On 100% examination of the consignment, Customs sought classification of the product under heading 4406/4407. The consignment was provisionally released. Finalisation of the provisionally released consignment was undertaken by order-in-original dated 28.7.2006 and 31.8.2006. The adjudicating authority held the classification under 4406/4407 as "sawn teak wood" rejecting the classification sought by the respondent, wherein differential duty liability of Rs. 66,823/- arose, which was confirmed along with interest by the adjudicating authority, which has been set aside by the first appellate authority. The adjudicating authority also confiscated the goods holding them as liable for confiscation with an optio....

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....and has also not considered the statutory provisions of Customs Tariff Act, more specifically sub-heading 4407 and also ignored the guidelines of HSN relevant to decide the appropriate classification of the products and has improperly considered the Explanatory Notes to HSN, which are safeguarded for ascertaining true meaning of any expression used in the Act. e) The Commissioner (Appeals) has disregarded Section Notes and Chapter Notes of the relevant chapters of Customs Tariff Act and the HSN which are required to be strictly interpreted and has disregarded the similar facts of other contemporaneous imports as well as averments of other importers were not accepted by him and considered the present case in strict isolation, leading to i....

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.... - 4403 20 20 ---- Poles, pilling and posts m^3 5% - 4403 20 90 ---- Other m^3 5% -   - Other, of tropical wood specified in sub-heading Note 1 to this Chapter :       4403 41 00 -- Dark Red Meranti, Light Red Meranti and Meranti Bakau m^3 5% - 4403 49 ---- Other :       4403 49 10 ---- Teak wood in rough m^3 5% - 4403 49 90 ---- Other m^3 5% -   - Other :       4403 91 00 ---- Of oak (Quercus spp.) m^3 5% - 4403 92 00 ---- Of beech (Fagus spp.) m^3 5% - 4403 99 ---- Other :     &n....

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.... Semul (Bombax ceiba) m^3 5% - 4403 99 24 ---- Walnut wood (Juglans binata) m^3 5% - 4403 99 25 ---- Anjam (Hardwickia binata) m^3 5% - 4403 99 26 ---- Birch (Betula spp.) m^3 5% - 4403 99 27 ---- Sissoo (Dalbergia sisso) m^3 5% - 4407   Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm       4407 10 - Coniferous :       4407 10 10 ---- Doglas fir (Pscudotsuga Menziesie) m^3 10% - 4407 10 20 ---- Pine (Pinus spp.) m^3 10% - 4407 10 90 ---- Other m^3 10% - &n....

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....d of bark or sapwood, or roughly squared, while heading 4407 states wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. The fundamental arguments of the Revenue is that the product merits classification under 4407 as the width as per the examination reports of 20 logs exceeds 6mm and they are square in nature and cut to the specific length while it is the claim of the appellant that they are all rough wood and addressed to the description in 4403. 8. We find that the first appellate authority has correctly come to the conclusion that the products do merit classification under 4403. It can be seen from the tariff heading that 4403 talks about wood being rough bloc....