Classification of sodium rosinate as rosin derivative leads to tariff reclassification and preservation of duty set off.

The Board directs that sodium rosinate and aluminium rosinate be treated as derivatives of rosin and classified under sub heading No. 3801.19 of the CET Schedule for the period prior to 10 2 1987 and under sub heading No. 3806.90 with effect from 10 2 1987; this classification aligns with HSN Explanatory Notes and preserves the utility of the rosin input duty set off in paper and paperboard manufacture, and pending assessments should be finalised accordingly.

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