Classification of goods— In the instant case, the applicant has sought advance ruling on following question-

“Whether HSN applicable to eco-friendly expandable paper wrap (honeycomb paper for wrapping) is 48239013 or 48084090 ?''

In the instant case the assessee have themselves declared their product to be “a packing material used for packing of goods as a cushioning material, separators or edge protector to make shipping cartons of goods and as pallets and pallet boxes”. Hence the eco-friendly expandable paper wrap (honeycomb paper for wrapping) merits to be classified under heading 48239013.

Held that— The HSN code of the product namely “eco-friendly expandable paper wrap (honeycomb paper for wrapping)” is 48239013.