TaxTMI 
TaxTMI 
2011 (7) TMI 988
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....Wood Pulp Composite for STS' respectively classifying both the items under CTH 47032900. Samples of both the items were drawn and sent to the Chemical Examiner for analysis. It was found by the DYCC office that the goods are 'Composite absorbent material composed of celllulosic material (pulp) bonded/treated with polymeric absorbing material and additives with pre-made laminate of non-wovens'. The DYCC office was further asked to give the expert comments on the samples tested by them. DYCC office further reported, "the test findings indicate the product to be composed of wood pulp bonded/treated with binder and polymeric absorbing compound and a pre-made laminate is inserted into it with a specific purpose ( to give strength). The laminate is made of non-woven polyethylene material. Thus, a composite absorbent material with a specific use, has been made. It (Absorbent Gelling Material) being a super absorbent material has the property to imbide at least 20 times of its own weight of aquous fluid, whereas, wood pulp has a limited absorbing capacity."On the basis of the test report, the department felt that the product in question was more akin to heading under CTH 48189090. Th....
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....opined by DYCC that it being a super absorbent material has the property to imbide at least 20 times its own weight of aquous fluid, whereas, the wood pulp has a limited absorbing capacity.. Similarly, the certificate issued by UDCT, Matunga, Mumbai also indicates that the product under reference 'Airlaid Core' contains cellulose or pulp 68%, synthetic bicomponent fibres 11%, AGM powder 17%, latex binder 4%, whereas, Airland STS contains cellulose or pulp 47%, PE powder 27%, latex binder 4%, NWPP 22%. From this report it is clear that the goods under reference is not chemical wood pulp but have been treated with various chemicals, including binder for use in sanitary napkin. Therefore, the goods should not be classifiable under Chapter 47 of the Customs Act. He further explained that the Explanatory Note to Chapter 48 of HSN reads - For the purposes of headings no.48.12, 48.18, 48.22 and 48.23 and the explanatory notes, the term 'paper pulp' means all the products of heading 4701 to 4706, that is to say pulp of wood or of other fibrous cellulosic material'. This supports the department's contention that the products of chemical wood pulp, l....
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....the HSN Explanatory Notes which described Cellulose Wadding or webs of Cellulose fibres as under : "Cellulose wadding consists of a creped web of cellulose fibres of open formation, with a crepe ratio of more than 35% comprising one or more plies, with each ply having a grammage (basis weight) that may reach 20 g/m2 before creping." A perusal of the above notes given in the HSN Explanatory Notes clearly shows that Cellulose Wadding consists of creped web of cellulose fibres. Similarly, webs of cellulose fibres consist of a creped web of cellulose fibres of closed formation. In the present case, the imported air laid products are not creped web of cellulose fibres. No creping of the fibre was undertaken while manufacturing air laid product by the Chinese Exporter as the imported product would not fall within the definition of 'cullulose fibre' given in the HSN Explanatory Note. He submitted that imported air laid material is wood pulp obtained by sulphate process and hence classifiable under heading 4703 and commissioner(Appeals) has rightly classified the product under CTH 4703. He requested that the departmental appeal should be rejected. ....
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....cluding square). It also covers household, sanitary or hospital articles, as well as articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. The goods of this heading are often made from the materials of heading 48.03." 7. The original authority while relying upon the report of DYCC and the certificate issued by UDCT, Matunga, Mumbai has held that the goods in question are not chemical wood pulp but it has been treated with various chemicals including binder for use in sanitary napkin. It was concluded by the original authority that the goods under reference are different from chemical wood pulp and, therefore, not classifiable under CTH 4703. The original authority held that products of chemical wood pulp, like the articles under examination, can be treated as an article made of paper pulp and, therefore, classifiable under CTH 4818 rejecting the contention of the importer that goods under reference are classifiable under CTH 4703. It was further observed by the adjudicating authority that the goods under reference are used in the manufacture of sanitary articles which means that the goods ....