2005 (12) TMI 349

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..... for the Respondent. [Order per : S.S. Kang, Vice-President]. - Appellant filed this appeal against the Order-in-Original passed by the Commissioner of Customs. The dispute in this appeal is in respect of the classification of rough sawn teak wood of Ghana imported by the appellant. Appellant claimed the classification under Heading 4403 of Customs Tariff whereas the adjudicating authority class .....

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..... HSN Explanatory notes which covers the wood which have been chipped to extremely accurate dimensions, a process which results in surface better than that obtained by sawing. After seeing the sample procured by revenue we find that the wood in question is not sawn to extremely accurate dimensions, it is a rough sawn wood which is having bark and sap also and is roughly squared In these circumstance .....

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