https://www.taxtmi.com/caselaws?id=783474 Bamboo pulp is treated as paper pulp for Chapter 48 classification, and the tariff position depends on dimensions and degree of processing rather than bamboo composition alone. Goods in rolls exceeding 36 cm or large rectangular sheets, and stock intended for further processing, fall under Heading 4803; rolls of 36 cm or less, cut-to-size goods, and finished household or sanitary articles fall under Heading 4818. The bamboo pulp goods were classified accordingly under the relevant heading based on width, size, and form. A product described as needle-punched nonwovens was not classified under Chapter 48 because the available technical material was insufficient to confirm that it was a paper or tissue product. en-us Fri, 10 Oct 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783474 Bamboo pulp is treated as paper pulp for Chapter 48 classification, and the tariff position depends on dimensions and degree of processing rather than bamboo composition alone. Goods in rolls exceeding 36 cm or large rectangular sheets, and stock intended for further processing, fall under Heading 4803; rolls of 36 cm or less, cut-to-size goods, and finished household or sanitary articles fall under Heading 4818. The bamboo pulp goods were classified accordingly under the relevant heading based on width, size, and form. A product described as needle-punched nonwovens was not classified under Chapter 48 because the available technical material was insufficient to confirm that it was a paper or tissue product. Case-Laws Customs Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783474