Case Law Details
In re LSquare Eco Products Pvt Ltd (GST AAR Karnataka)
Whether the HSN code applicable for kraft paper made honeycomb boards be 48081000 or 48089000?
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.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,KARNATAKA
a) Whether the HSN code applicable for kraft paper made honeycomb boards be 48081000 or 48089000?
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