https://www.taxtmi.com/caselaws?id=212703 Imported wood pulp composite core and wood pulp composite for STS were held to fall under Chapter 47 as chemical wood pulp, not Chapter 48 as finished cellulose wadding or sanitary articles. The classification turned on the goods' character as sulphate pulp intended for further manufacture into sanitary napkins, rather than ready-to-use products for household or sanitary use. HSN notes supported treatment of sulphate pulp as raw material under Chapter 47. The imported goods were therefore correctly classifiable under CTH 4703, and the Revenue's challenge failed. en-us Tue, 05 Jul 2011 00:00:00 +0530 Thu, 13 Jun 2013 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212703 Imported wood pulp composite core and wood pulp composite for STS were held to fall under Chapter 47 as chemical wood pulp, not Chapter 48 as finished cellulose wadding or sanitary articles. The classification turned on the goods' character as sulphate pulp intended for further manufacture into sanitary napkins, rather than ready-to-use products for household or sanitary use. HSN notes supported treatment of sulphate pulp as raw material under Chapter 47. The imported goods were therefore correctly classifiable under CTH 4703, and the Revenue's challenge failed. Case-Laws Customs Tue, 05 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212703