Wood roughly squared & not further manufactured classifiable under heading 4403.99: CESTAT Ahmedabad

Variety Lumbers P Ltd. Vs C.C.-Kandla (CESTAT Ahmedabad) CESTAT Ahmedabad held that wood roughly squared and half squared and not further manufactured is classifiable under tariff heading 4403.99 of the Customs Tariff Act, 1975 and not under tariff heading 44.07. Facts- The appellant filed ex-bond bill of entry for clearance of goods, namely, sawn New Zealand pine logs (bark off) by classifying the same under Chapter heading 4403. However, the lower authorities rejected classification under CTH 4403 and ordered for classification under CTH 4407 on the ground that “goods were perfect cuboids ...