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2017 (7) TMI 630 - CESTAT HYDERABADClassification of imported goods - sandalwood pieces of Tanzania Origin - classified under CTH 121190 or under CTH 44039922/440300? - Held that: - it clearly emerges that the exclusion therein will affect only those types of wood, which are in form of chips, shavings, or crushed, ground, powdered etc., and further, of a kind used primarily in perfumery, etc. Discernibly, the purpose of the Chapter note is to take out from the ambit of chapter 44, only such types of wood which are used primarily for perfumery, when presented in a ready to use raw material form, as chips, shavings, ground, crushed, etc. This certainly is not the case with respect to the impugned goods - the impugned goods would then not be hit by the exclusion contained in Chapter Note 1(a) of Chapter 44. In consequence, they would continue to be classified in Chapter 44 only - appeal allowed - decided in favor of appellant.
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