CESTAT Rejects Reclassification of Wooden Log as Department Fails to Prove Precise Cutting to Satisfy CTH Criteria [Read Order]
The bench found that the department failed to prove that the logs met the criteria for classification under CTH 44.07, which applies to sawn wood with precise dimensions
In a recent ruling, the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) rejected the reclassification of wooden logs as the department failed to prove precise cutting to satisfy the CTH criteria. The Tribunal ruled that the goods were incorrectly classified under the Customs Tariff Heading (CTH) 44.07 by…
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