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2017 (4) TMI 18 - CESTAT MUMBAIClassification of imported item - Linden Wood Slat - whether Linden Wood Slat imported by appellants for manufacture of pencils would be classifiable under CTH 4421.90 as Articles of Wood as claimed by them or under CTH 4408.90 as held by the lower authorities? - Held that: - in order to cover the item under Heading 44.08, the wood should be either in sheet form, like sheets for plywood or veneer sheets or should be sawn length-wise, sliced or peeled. Here, the reference is made to planks of wood, cut and sliced logs, etc. and not to the items which are articles of wood, as in instant case wooden slats are used for manufacture of wooden pencils. Therefore, the Revenue’s contention that the disputed wood slats would fall under CTH 4408.90 cannot be upheld - in ITC (HS) Classification also the disputed product is specifically mentioned under the description ‘Pencils Slat’. The Linden Wood Slats imported by the Appellants are correctly classifiable under S.H. No. 4421.90 of Customs Tariff Act - appeal allowed - decided in favor of appellant.
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