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2011 (7) TMI 988 - AT - CustomsClassification - It was found by the DYCC office that the goods are 'Composite absorbent material composed of celllulosic material (pulp) bonded/treated with polymeric absorbing material and additives with pre-made laminate of non-wovens' - the certificate issued by UDCT, Matunga, Mumbai also indicates that the product under reference 'Airlaid Core' contains cellulose or pulp 68%, synthetic bicomponent fibres 11%, AGM powder 17%, latex binder 4%, whereas, Airland STS contains cellulose or pulp 47%, PE powder 27%, latex binder 4%, NWPP 22% - The original authority while relying upon the report of DYCC and the certificate issued by UDCT, Matunga, Mumbai has held that the goods in question are not chemical wood pulp but it has been treated with various chemicals including binder for use in sanitary napkin - it is mentioned in the HSN note that pulps from this process are used in the manufacture of absorbent products such as fluffing and napkins for babies - Held that: these goods falling under CTH 4703 are further processed to be used in the manufacture of absorbent products whereas in the Explanatory Note to CTH 4818, we find that this heading covers toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes - the goods imported by the respondents are classifiable under CTH 4703 - Appeal is dismissed
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