PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED(WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF (CHAPTER 47 to CHAPTER 49)
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Tariff grouping for pulp and paper clarifies classification scope under Chapters 47-49 with no section notes. Section X of the Central Excise Tariff First Schedule designates the tariff grouping for pulp of wood or other fibrous cellulosic material, recovered (waste and scrap) paper or paperboard, and paper and paperboard and articles thereof covering Chapters 47-49, and records no supplemental section notes (Section Note: NIL), so classification relies on the chapters and headings in Chapters 47-49 and general tariff rules.
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Provisions expressly mentioned in the judgment/order text.
Tariff grouping for pulp and paper clarifies classification scope under Chapters 47-49 with no section notes.
Section X of the Central Excise Tariff First Schedule designates the tariff grouping for pulp of wood or other fibrous cellulosic material, recovered (waste and scrap) paper or paperboard, and paper and paperboard and articles thereof covering Chapters 47-49, and records no supplemental section notes (Section Note: NIL), so classification relies on the chapters and headings in Chapters 47-49 and general tariff rules.
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