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        Central Excise

        Classification (HSN Code) for 'Royan Grade Wood Pulp'-Interpretation of Tariff (48.18 or 56.01)

        6 July, 2017

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        As per the prevalent law and classification Apex court has held that, " the expression Royan Grade Wood Pulp  " fall under Sub-Heading 48.18 and not under 56.01 of the Tariff Act.

         

        PRIMELLA SANITARY PRODUCTS PVT. LTD. Versus COLLECTOR OF C. EX., GOA - 2005 (4) TMI 67 - SUPREME COURT OF INDIA

         

         

        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.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              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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