TaxTMI 
TaxTMI 
2017 (2) TMI 136
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.... 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 option of redeeming the same on payment of redem....
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.... 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 injustice. 4. Learned consultant, on the other hand, w....
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....er, of tropical wood specified in sub-heading Note 1 to this Chapter : 4403 41 00 -- Dark Red Meranti, Light Red Meranti and Meranti Bakau m3 5% - 4403 49 ---- Other : 4403 49 10 ---- Teak wood in rough m3 5% - 4403 49 90 ---- Other m3 5% - - Other : 4403 91 00 ---- Of oak (Quercus spp.) m3 5% - 4403 92 00 ---- Of beech (Fagus spp.) m3 5% - 4403 99 ---- Other : ---- Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders....
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.... Coniferous : 4407 10 10 ---- Doglas fir (Pscudotsuga Menziesie) m3 10% - 4407 10 20 ---- Pine (Pinus spp.) m3 10% - 4407 10 90 ---- Other m3 10% - - Of tropical wood specified in sub-heading Note 1 to this Chapter : 4407 21 00 -- Mahogany (Swietenia spp.) m3 10% - 4407 22 00 -- Virola, Imbuia and balsa m3 10% - 4407 25 00 ---- Dark Red Meranti, Light Red Meranti and Meranti Bakau m3 10% - 4407 26 00 ---- White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan m3 10% - 4407 27 00 -- Sapelli m3 10% - 4407 28 00 -- Iroko m3 10% - 4407 29 ---- Other : 4407 29 10 ---- Teak w....