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    Case LawsCentral Excise
    Classification (HSN Code) for "Royan Grade Wood Pulp"-Interpretation of Tariff (48.18 or 56.01)
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    Case LawsCentral Excise
    Classification (HSN Code) for "Royan Grade Wood Pulp"-Interpretation of Tariff (48.18 or 56.01)
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    Tariff classification: Royan Grade Wood Pulp classified under Sub-Heading 48.18 not 56.01 following judicial interpretation.
    The operative determination classifies the expression "Royan Grade Wood Pulp" under Sub-Heading 48.18 rather than Heading 56.01, based on characterisation of the material's essential nature and application of tariff heading language and classification principles to distinguish raw wood pulp from processed textile-like articles.

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