JUDGMENT : 1. We have heard Shri N.K. Bajpai, the learned Counsel appearing for the appellant in the appeals and we have perused the impugned judgment of the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi. In our opinion, the impugned judgments are based on a finding that the goods which were imported by the respondents are "wood roughly squared and half squared and not further manufactured" classifiable under Heading 44.03 of the Customs Tariff. The said finding is a finding arrived at on the basis of evidence. No ground is made out for interference with the said finding in appeal. The appeals are, therefore, dismissed. No order as to costs.