AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 1013
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....The List of products for which classification is sought is as under: Sr. No. Description of Paper Product HSN Declared HSN Declared in the Overseas Invoice 1. Bamboo Pulp Facial Tissue 48182000 2. Bamboo Pulp Toilet Paper 48182000 48030010 3. Bamboo Pulp Toilet Paper N Folder Paper Towel -1 Ply 36GSM 48182000 48182000 4. Bamboo Pulp Toilet Paper Mother Roll - Unbleached - 2 Ply and 3 Ply 48030000 48030000 5. Bamboo Pulp Pocket Tissue 48182000 -- 6. Kitchen Towel Jumbo Roll - White 48030010 48030010 7. Bamboo Pulp Kitchen Paper - Mother Roll - Unbleached 48030010 48030010 8. Bamboo Toothpicks 46021100 46021100 9. Bamboo Skewer 46021100 46021100 10. Bamboo Fruit Fork 46021100 46021100 11. Wooden Spoon Blanks - Unsorted 44199000 44199000 12. Wooden Fork Blanks - Unsorted 44199000 44199000 3. Applicants Interpretation of Law/Facts: 3.1 The applicant submitted that for classification, Explanatory Notes are the most important guiding literature and therefore, the excerpts of the same are as under: "It should a....
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....e wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05). (c) Blotting paper (heading 48.05) 48.18 - Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. 4818.10 - Toilet paper 4818.20 - Handkerchiefs, cleansing or facial tissues and towels 4818.30 - Tablecloths and serviettes 4818.50 - Articles of apparel and clothing accessories 4818.90 - Other This heading covers toilet paper and similar paper, cellulose wadding and webs of cellulose fibres, of a kind used for household or sanitary purposes : (1) in strips or rolls of a width not exceeding 36 cm; (2) in rectangular (including square) sheets of which no side exceeds 36 cm....
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.... (d) Hand sieves (heading 96.04). 4. Port of Import and reply from Jurisdictional Commissionerate 4.1 The applicant in their CAAR-1 indicated that they intend to import the subject goods i.e. Paper products of Bamboo at the jurisdiction of office of the Pr. Commissioner of Customs, NS-I, JNCH, Nhava Sheva, Tal: Uran Distt: Raigad, Maharashtra-400707. In terms of Provisions of the Section 28-I(1) of the Customs Act, 1962 read with the Sub-regulation No. (7) of the Regulation No. 8 of the Customs Authority for Advance Rulings Regulations, 2021, the application was forwarded to the office of the Principal Commissioner of Customs, NS-I, JNCH, Nhava Sheva, Tal: Uran Distt: Raigad, Maharashtra-400707 on 09.04.2025 as indicated by the applicant at Sr. No. 13 of their CAAR-1 Forms calling upon them to furnish the relevant records with comments, if any, in respect of the said application. Further reminders were also sent on 28.04.2025, 09.06.2025 and 08.08.2025 to the concerned jurisdictional Commissionerate. However, no reply till date has been received. 5. Records of Personal Hearing 5.1 A personal hearing was held on 07.07.2025 at 01:00 PM in the office of the CAAR, Mumbai. ....
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....ufacturing process in paper manufacturing and cutting to tradable (required) size is expected. 5 In case of Wooden Blanks (fork and Spoon) - unsorted, what is their specification, the processing status and what further processing would be undertaken after import. The blanks are pressed with pressing machine to achieve required shape of the product. 6 In furtherance to previous mail, please also explain whether the products i.e. Bamboo Toothpicks, Bamboo Skewers and Bamboo Fruit Fork are made up of plaiting material or not. The definition of plaiting material is mentioned in chapter Note 1 to Chapter 46. Since all these items are made up of Bamboo and Bamboo is covered under the definition of plaiting material, it can be concluded that the items are made up of plaiting material. 6.3 The applicant vide their email dated 22.08.2025 in response to query raised by this office submitted the following specifications: SI. No . Item Name Whether in the form of Roll or Cut-to- Shape If Roll, then width of the roll, not length If Cut to Shape, then dimensions of both sides Finished product or Stock product used for further cutting / manufacturing Proc....
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....ods to India; or with a justifiable cause to the satisfaction of the Authority, who makes an application for advance ruling under Section 28H. In this matter, the applicant holds a valid Importer-exporter Code Number, thereby satisfies one of the criterions mentioned under the definition of the Applicant under Section 28E and therefore, is a valid applicant for filing application under Section 28H of the Customs Act, 1962. 7.4 The applicant is seeking an advance ruling for the classification of the paper products made of Bamboo and wooden products as listed below in table. From the list, I gather that the products listed from Sr. 1 to 7 are paper products made from wood pulp, products listed from Sr. No. 8 to 10 are Tableware made of Bamboo and product listed at Sr. No. 11 and 12 are wooden tableware blanks. Sr. No. Description of Paper Product 1. Bamboo Pulp Facial Tissue 2. Bamboo Pulp Toilet Paper 3. Bamboo Pulp Toilet Paper N Folder Paper Towel -1 Ply 36GSM 4. Bamboo Pulp Toilet Paper Mother Roll - Unbleached - 2 Ply and 3 Ply 5. Bamboo Pulp Pocket Tissue 6. Kitchen Towel Jumbo Roll - White 7. Bamboo Pulp Kitchen Paper - Mother....
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....Pulp. I further find that there are two headings i.e. 4803 and 4818, where these products listed at Sr. No. 1 to 7 in the table above can be classified. Heading text of both the Heading is as under: Tariff Item Description 4803 Toilet or Facial Tissue Stock, Towel or Napkin Stock and Similar Paper of a Kind Used for Household or Sanitary Purposes, Cellulose Wadding and Webs of Cellulose Fibres, Whether or Not Creped, Crinkled, Embossed, Perforated, Surface-Coloured, Surface Decorated or Printed, In Rolls or Sheets 4818 Toilet Paper and Similar Paper, Cellulose Wadding or Webs of Cellulose Fibres, of A Kind Used For Household or Sanitary Purposes, In Rolls of A Width Not Exceeding 36 Cm, or Cut to Size or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Serviettes, Bed Sheets And Similar Household, Sanitary or Hospital Articles, Articles of Apparel and Clothing Accessories, of Paper Pulp, Paper, Cellulose Wadding or Webs of Cellulose Fibres 7.9 From the Heading text for both the Headings i.e. 4803 and 4818, it is found rational that although both the headings cover paper products generally used for household or sanitary purposes, Heading 4818 restr....
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....f 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. Webs of cellulose fibres (tissues) consist of a creped web of cellulose fibres of closed formation, with a maximum crepe ratio of 35 %, comprising one or more plies, with each ply having a grammage (basis weight) that may reach 20 g/m before creping. It should be noted that in addition to being subjected to the processes specified in Note 3 to this Chapter, the products of this heading may be creped, crinkled, embossed, perforated, surface coloured, surface-decorated or printed. The heading also excludes : (a) Cellulose wadding impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes (heading 30.05). (b) Paper and cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05). (c) Blotting paper (heading 48.05)" 7.11 From the Chapter Note 3, I gather that Heading 4803 primari....
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....spital 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. The heading excludes : (a) Cellulose wadding impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes (heading 30.05). (b) Perfumed papers and papers impregnated or coated with cosmetics (Chapter 33). (c) Paper and cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05). (d) Articles of Chapter 64. (e) Headgear and parts thereof of Chapter 65. (f) Sanitary towels (pads) and tampons, napkins (diapers) and napkin liners and similar articles of heading 96.19." 7.15 From the HSN Explanatory Notes, I find that the heading 4818 covers toilet paper and similar paper, cellulose wadding and webs of cellulose fibres, of a kind used for household or sanitary purposes if it is in strips or rolls of a width not exceeding 3....
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....gly, the classification approach may be summarized as follows: * Products in roll or sheet form with width exceeding 36 cm and intended for further processing (not final consumer use) shall be classified under Heading 4803. * Products cut to size or in rolls not exceeding 36 cm width, or in the nature of finished articles (e.g., tissues, napkins), shall be classified under Heading 4818. Based on the submissions provided by the applicant vide their email dated 22.08.2025, the classification of the products have been arrived at as under: Sr. No. Description of Paper Product HSN 1. Bamboo Pulp Facial Tissue 48182000 2. Bamboo Pulp Toilet Paper 48181000 3. Bamboo Pulp Toilet Paper N Folder Paper Towel -1 Ply 36GSM 48182000 4. Bamboo Pulp Toilet Paper Mother Roll - Unbleached - 2 Ply and 3 Ply 48181000 5. Bamboo Pulp Pocket Tissue 48182000 6. Kitchen Towel Jumbo Roll - White --- 7. Bamboo Pulp Kitchen Paper - Mother Roll - Unbleached 48030010 Bamboo Toothpicks, Bamboo Skewers and Bamboo Fruit Forks 7.17 Next, I take up the issue of classification of Bamboo Toothpicks, Bamboo Skewers and Ba....
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....ter Note 1 to Chapter 46 defines the term "Plaiting Material" as under: "1. In this Chapter, the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattan, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or non-wovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54." 7.19 Further, Exclusions provided in the General Explanatory Notes to the Chapter 46 are as under: "For the purposes of this Chapter, the following are not considered to be plaiting materials and articles or products made therefrom are excluded from the Chapter : (i) Horsehair (heading 05.11 or Section XI). (ii) Monofilament of which no cross-sectional dimension exceeds 1 mm, or strip or flattened tubes (including strip and flattened tube....
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....tion Notes, Chapter Notes and HSN Explanatory Notes of Chapter 44. The relevant Chapter Notes are as under: "6 .- Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this Chapter applies also to bamboos and other materials of a woody nature." 7.21 Further, the relevant HSN explanatory notes elaborating on Note 6 to Chapter 44 are as under: "Certain materials of a woody nature, e.g., bamboo and osier, are used mainly in making articles of basketware. In the unmanufactured state such materials are classified in heading 14.01, and in the form of articles of basketware in Chapter 46. However, products such as bamboo in chips or particles (used for the manufacture of particle board, fibreboard or cellulose pulp) and articles of bamboo or other woody materials, other than basketware, furniture or other articles specifically included in other Chapters, are classified in this Chapter with the corresponding products or articles of true wood, except where the context otherwise requires (e.g., in the case of headings 44.1 0 and 44.11) (see Note 6 to this Chapter). " 7.22 Since in the instant case, the goods a....
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....y the applicant, I observed that these goods have the shape of the final article, however, these are not finished article. In such a scenario, Rule 2 (a) states as under" "Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled." 7.25 Further, the HSN Explanatory Notes in explanation to Note 2(a) in regards to blanks states as under: "The provisions of this Rule also apply to blanks unless these are specified in a particular heading. The term "blank" means an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part (e.g. bottle preforms of plastics being intermediate products having tubular shape, with one closed end a....