Page 182 - GSTL_18th June 2020_Vol 37_Part 3

396 GST LAW TIMES [ Vol. 37
11. On verification of the nature of the activity carried out by the appli-
cant, it was observed that the applicant is a manufacturer of Kraft paper honey-
comb boards or paper honeycomb boards using the kraft paper, paper honey-
comb 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 mak-
ing shipping cartons of goods and as pallets and pallet boxes. With this in back-
ground applicant has sought advance ruling on the question as mentioned
above.
12. The applicant has rightly admitted that kraft paper honeycomb
boards or paper honeycomb boards mainly consists of kraft paper up to the ex-
tent of 80 to 90% and remaining is paper to paper adhesive. Therefore, this kraft
paper classified under the Heading 4804 and the details are as under.

Tariff Description of the Goods
Item
4804 UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS
OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR
4803
Kraftliner :
4804 11 00 Unbleached
4804 19 00 Other
Sack kraft paper :
4804 21 00 Unbleached
4804 29 00 Other
Other kraft paper and paperboard weighing 150 g/m2 or less :
4804 31 00 Unbleached
4804 39 00 Other
Other kraft paper and paperboard weighing more than 150 g/m2 but
less than 225 g/m2 :
4804 41 00 Unbleached
4804 42 00 Bleached uniformly throughout the mass and of which more
than 95% by weight of the total fibre content consists of wood
fibres obtained by a chemical process
4804 49 00 Other
Other kraft paper and paperboard weighing 225 g/m2 or more :
4804 51 00 Unbleached
4804 52 00 Bleached uniformly throughout the mass and of which more
than 95% by weight of the total fibre content consists of wood
fibres obtained by a chemical process
4804 59 00 Other

13. Further applicant contended that the kraft paper honeycomb boards
classified under the Heading 4808. The description of the Chapter Heading 4808
is as under :

Tariff Description of the Goods
Item
4808 PAPER AND PAPERBOARD, CORRUGATED (WITH OR
WITHOUT GLUED FLAT SURFACE SHEETS), CREPED,
CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR
SHEETS, OTHER THAN PAPER OF THE KIND DESCRIBED
IN HEADING 4803
GST LAW TIMES  18th June 2020  182