https://www.taxtmi.com/caselaws?id=783474 The CAAR held that bamboo pulp falls under Heading 4706 and that paper products made therefrom are classifiable in Chapter 48, as "paper pulp" includes bamboo pulp. Applying Chapter Note 8 and HSN Explanatory Notes, the authority ruled that Heading 4803 covers only stock paper for household or sanitary use in unfinished form, supplied in rolls exceeding 36 cm width or large sheets exceeding specified dimensions; all finished consumer articles and smaller formats fall under Heading 4818. On this basis, specified bamboo pulp mother rolls were classified under 48030010, while finished napkins, toilet paper and tissues were classified under 48181000, 48182000 and 48183000, respectively. Classification of one reusable kitchen towel mother roll was deferred for want of technical details. 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 The CAAR held that bamboo pulp falls under Heading 4706 and that paper products made therefrom are classifiable in Chapter 48, as "paper pulp" includes bamboo pulp. Applying Chapter Note 8 and HSN Explanatory Notes, the authority ruled that Heading 4803 covers only stock paper for household or sanitary use in unfinished form, supplied in rolls exceeding 36 cm width or large sheets exceeding specified dimensions; all finished consumer articles and smaller formats fall under Heading 4818. On this basis, specified bamboo pulp mother rolls were classified under 48030010, while finished napkins, toilet paper and tissues were classified under 48181000, 48182000 and 48183000, respectively. Classification of one reusable kitchen towel mother roll was deferred for want of technical details. Case-Laws Customs Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783474