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The kraft paper honeycomb board or paper honeycomb board is classified under the heading 48089000.

May 24, 2020

Facts

  • M/s. Lsquare Eco-Products Pvt Ltd is a manufacturer of Kra paper honeycomb boards or paper honeycomb boards using the kra paper, paper honeycomb core and adhesives.
  • First applicant prepares the core material by using the two or more sheets of honeycomb-like structure kra paper which is glued together.
  • These corrugated layers open out in the form of a continuous honeycomb-like grid with centre of each corrugated strip attached to another layer of corrugated strip upon expansion.
  • This paper honeycomb board by structure is very similar to corrugated paper boards (listed under 4808100).
  • The top and boom faces of these boards may be or may not be printed to carry out the product details.
  • These paper honeycomb boards used in the primary packing of goods as a cushioning material, separators or edge protector, to make shipping cartons of goods and as pallets and pallet boxes.

Issue before the AAR

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

Discussion and Finding of AAR

  • Applicant manufacture Kra paper honeycomb boards or paper honeycomb boards using the kra paper, paper honeycomb core.
  • These paper honeycomb boards consist of 80 to 90% of kra paper and rest is paper to a paper adhesive which is used in the primary packing of goods
  • kra paper honeycomb boards or paper honeycomb boards mainly consists of kra paper up to the extent of 80 to 90% and remaining is paper to paper adhesive.
  • structure and purpose for which kra paper honeycomb board or paper honeycomb board used are similar to the corrugated paper board (listed under 48081000)
  • Hence this honeycomb paper board classified under the heading 48089000 as other instead 48081000.

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