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2017 (2) TMI 136 - AT - CustomsClassification of imported goods - Nigerian origin teak rough square logs - classified under heading 4403.4910 or under heading 4407 as "sawn teak wood"? - Held that: - heading 4403 is for rough wood and it only states that rough wood, whether or not stripped 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 examination report states that some of the samples which were examined by the Committee indicates that the dimensions as mentioned in the report and not the physical condition, whether any bark was apparent on any logs or otherwise - It is also seen from the records of the examination report that the report also talks about presence of bark on one side in few of the logs which are imported - the classification of the imported goods under heading 4403 are well reasoned one - appeal rejected - decided against Revenue.
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