COMMISSIONER OF CUSTOMS Vs. ATUL TIMBERS

JUDGEMENT

(1.) The dispute in the instant appeal relates to the classification of the goods, viz., 'Ghana Teak rough Square Logs'. We have gone through the orders passed by Customs, Excise and Service Tax Appellate Tribunal [2005 (188) E.L.T. 116 (Tribunal)]. We find that all the nuisances have been taken into consideration and discussed while holding that the goods in question, viz., 'Ghana Teak rough Square Logs' would be classified under Heading 44.03 of the Customs Tariff Act, 1975. We are, therefore, of the opinion that no question of law arises.