TMI Blog2017 (2) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... - 8-12-2016 - Mr. M. V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri M.K. Mall, Assistant Commissioner (AR), for appellant Shri C.M. Sharma, Consultant, for respondent Per: M.V. Ravindran All these three appeals are disposed of by a common order as the issue that is raised is identical. 2. The respondents herein imported Nigerian origin teak rough square logs and filed bill of entry for clearance claiming classification under heading 4403.4910. On 100% 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 ₹ 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 confis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the examination report in all the three cases only talks about examining 10/20 logs wherein imports logs were of 600 and odd numbers. He would submit that they were insisting on the ICD officials to take the photographs of the logs when they were in the ICD in order to justify their claims of classification under 4403 which was not done so by the authorities. He produces photographs of the trucks carrying these logs, as they left the ICDs and Customs area to substantiate that these are not sawn teak wood classifiable under 4407. 5. We have considered the submissions made at length by both sides and perused the records. 6. The issue is regarding the classification of Nigerian origin teak rough square logs imported by the respondent herein. The appellant's claim is that the products merit classification under 4403 while it is the case of the Revenue that the products merit classification under 4407. In order to appreciate the rival contentions, we reproduce the said tariff hearing numbers:- 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bergea Latifolio) : 4403 99 11 ---- Andaman Padauk (Pterocarous dalbaergiodes) m 3 5% - 4403 99 12 ---- Bonsum (Phoebe goalparensis) m 3 5% - 4403 99 13 ---- Gurgan (Dipterocarpus alatus) m 3 5% - 4403 99 14 ---- Khair (Acacia Catechu) m 3 5% - 4403 99 15 ---- Lampati (Duabanga grandiflora) m 3 5% - 4403 99 16 ---- Laurel (Terminalia alata) m 3 5% - 4403 99 17 ---- Paliwood (Palaquium Elliplicum) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 4407 10 90 ---- Other m 3 10% - - Of tropical wood specified in sub-heading Note 1 to this Chapter : 4407 21 00 -- Mahogany (Swietenia spp.) m 3 10% - 4407 22 00 -- Virola, Imbuia and balsa m 3 10% - 4407 25 00 ---- Dark Red Meranti, Light Red Meranti and Meranti Bakau m 3 10% - 4407 26 00 ---- White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan m 3 10% - 4407 27 00 -- Sapelli m 3 10% - 4407 28 00 -- I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and cut to the specific length while it is the claim of the appellant that they are all rough wood and addressed to the description in 4403. 8. We find that the first appellate authority has correctly come to the conclusion that the products do merit classification under 4403. It can be seen from the tariff heading that 4403 talks about wood being rough blocks or not stripped of the bark or roughly squared. 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. The examination report is not reporting the exact physical condition of the goods and had discussed the description of the goods as mentioned in document and also discusses the Import Policy of the Nigerian Government, which was not the mandate of the examining officers. 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. Since physical examination was not taken and having bark. The examination report has not clearly recorded the physic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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