1. Wood sawn - Sawing into smalller rough pieces for transport alones not make it fall under CTA sh. 2407.99. It still falls under SH. 4403.99. 1993 (47) ECR 182 (T).

2. Wood roghly squared and half Squared- Evidence - The Tribunel, on the basis of evidense placed before it, classified the impugned goods under CTA : H. 44.03 as " Wodd roughly squared and half squared and not further manufactured" . No grounds are made out for interference with this finding. 1998 (77) ECR 31