HSN classification for bamboo pulp paper products & bamboo/wooden kitchenware

In re Alka Enterprises (CAAR Mumbai) CAAR Mumbai clarified the correct HSN classification for bamboo pulp paper products and bamboo/wooden kitchenware under Chapters 48 and 44 of the Customs Tariff Act, distinguishing raw materials from finished goods based on size, form, and degree of processing. Background and Context In In re Alka Enterprises (CAAR Mumbai), the applicant sought an advance ruling under Section 28H of the Customs Act, 1962, regarding the correct classification of various bamboo pulp paper products, bamboo tableware, and wooden kitchenware. The applicant held a valid Importer-...