Classification of Goods — — In the instant case, the applicant seeks advance ruling in respect of the following issues:

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

On verification of the nature of the activity carried out by the applicant, it was observed that the applicant is a manufacturer of Kraft paper honeycomb boards or paper honeycomb boards using the kraft paper, paper honeycomb core and adhesives. This paper honeycomb boards consists of 80 to 90% of kraft paper and rest is paper to paper adhesive which is used in the primary packing of goods as a cushioning material, separators or edge protector, for making shipping cartons of goods and as pallets and pallet boxes.

Held that—The kraft paper honeycomb board or paper honeycomb board is classified under the heading 48089000—Lsquare Eco Products Pvt Ltd., In Re… [2020] 24 TAXLOK.COM 020 (AAR-Karnataka)