2015(08)LCX0003

IN THE SUPREME COURT OF INDIA

A.K. Sikri and Rohinton Fali Nariman, JJ.

Commissioner of Customs

Versus

ATUL TIMBERS

Civil Appeal No. 1091 of 2006, decided on 6-8-2015

Advocated By -

S/Shri K. Radhakrishnan, Senior Advocate, Ritesh
Kumar and B. Krishna Prasad, Advocates, for the Appellant.
Ms. Shikha Sapra and Ms. Anitha Shenoy, Advocates, for the Respondent.

[Order]. -

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(07)LCX0045 Eq 2005 (188) ELT 0116 (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 Cus-toms Tariff Act, 1975. We are, therefore, of the opinion that no question of law arises. This appeal is, accordingly, dismissed

Equivalent 2015 (322) ELT 0793 (S.C.)