Classification (HSN Code) for "Royan Grade Wood Pulp"-Interpretation of Tariff (48.18 or 56.01)

As per the prevalent law and classification Apex court has held that, " the expression Royan Grade Wood Pulp  " fall under Sub-Heading 48.18 and not under 56.01 of the Tariff Act.

PRIMELLA SANITARY PRODUCTS PVT. LTD. Versus COLLECTOR OF C. EX., GOA - 2005 (4) TMI 67 - SUPREME COURT OF INDIA