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Case Laws

"Wood - Roughly squared and half squared and not further manufactured" is classifiable under Heading 44.03 of the Customs Tariff Act, 1975. - Displayor of Customs v. Soni Enterprises - 1998 (98) E.L.T. 579 (S.C.).

"Wood in rough" half squared with bark is classifiable under sub-heading 4403.90 of the Customs Tariff Act, 1975 and not under sub-heading 4407.99 ibid. - Hariram Goel & Co. v. Collector - 1994 (69) E.L.T. 715 (Tribunal). Displayor of Customs v. Soni enterprises - 1998 (98) E.L.T. 579 (S.C.)

Wood logs sawned on two sides and untouched on the rest of the sides being same as wood roughly squared and half sqaured but not further manufactured hence classifiable under sub-heading 4403.99 of the Customs Tariff Act, 1975. - A.G. Daftary v. Commissioner - 1997 (92) E.L.T. 584 (Tribunal).

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