Government of India rejects revision application for 'board' with bitumen, not qualifying as "pulp board"

The Government of India rejected the revision application concerning a product classified as a 'board' with bitumen emulsion sizing material, determining it does not qualify as a "pulp Board" due to distinct finish and properties. The addition of bitumen alters the layer's characteristics, affirming the correctness of the order-in-appeal.

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The Government of India considered the petitioners' arguments regarding a product classified as a 'board' with three layers, one of which contains bitumen emulsion sizing material for moisture resistance. The product does not qualify as a "pulp Board" due to differences in finish and properties. The addition of bitumen does change the layer's property, making the order-in-appeal correct in law. The revision application was rejected.

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