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<h1>Supreme Court of India: 'Royan Grade Wood Pulp' Classified Under Tariff Act Sub-Heading 48.18, Resolving Excise Dispute.</h1> The Supreme Court of India ruled that 'Royan Grade Wood Pulp' should be classified under Sub-Heading 48.18 of the Tariff Act, rather than 56.01. This decision was made in a case involving Primella Sanitary Products Pvt. Ltd. and the Collector of Central Excise, Goa. The court's interpretation clarified the appropriate classification for this product under the Central Excise regulations.