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Kraft paper honeycomb boards or paper honeycomb boards to be classified under HSN 48089000 instead of 48081000 : Says AAR

Facts of Case

The applicant is a manufacturer of Kraft paper honeycomb boards or paper honeycomb boards using the kraft paper, paper honeycomb core and adhesives.

The applicant further submitted that this paper honeycomb boards consists of 80 to 90% of kraft paper and rest is paper to paper adhesive, hence this paper honeycomb boards classified under HSN 4808 category.

Issue under consideration

In view of the above, the applicant seeks advance ruling in respect of the following issues:

a) Whether the HSN code applicable for kraft paper made honeycomb boards be 48081000 or 48089000?

Held by AAR

The description of the chapter heading 4808 is as under:

Tarif Item

Description of the Goods

4808

PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLSOR SHEETS, OTHER THAN PAPER OF THE KINDDESCRIBED IN HEADING 4803

4808 10 00

Corrugated paper and paper board, whether or not perforated

4808 40

Kraft paper, creped or crinkled, whether or not embossed or Perforated

4808 40 10

Sack kraft paper, creped or crinkled, whether or not or perforated

4808 40 90

Other kraft paper, creped or crinkled, whether or not embossed or perforated

4808 90 00

Other

Therefore, on verification of the structure and purpose for which kraft paper honeycomb board or paper honeycomb board used are similar to the corrugated paper board (listed under 48081000), only difference is that this paper honeycomb board consists of honey comb like structure core material at the centre and on either side of this one or more layer of kraft paper is glued by using adhesive with fluting direction being perpendicular to corrugated boards. Hence this honeycomb paper board classified under the heading 48089000 as other instead 48081000.

The kraft paper honeycomb board or paper honeycomb board is classified under the heading 48089000.


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Posted by

TaxReply

on Jun 3, 2020


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