(A.K. Sikri and Rohinton Fali Nariman, JJ.)
Commissioner of Customs ____________________________ Appellant
v.
Atul Timbers ____________________________________ Respondent
Civil Appeal No. 1091 of 2006, decided on August 6, 2015
The Order of the court was delivered by
Order
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 in Atul Timber Ltd. v. Commr. of Customs1. 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. This appeal is, accordingly, dismissed.
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1 Atul Timber Ltd. v. Commr. of Customs, (2005) 188 ELT 116 (Tri)
