AAR: Classifies 'Honeycomb paper board', used for primary packing of goods, under heading 48089000

May 27,2020

Karnataka AAR holds that honeycomb paper board which consists of kraft paper up to the extent of 80-90% & rest paper to paper adhesive is classifiable under heading 48089000 as ‘Others’; Verifies structure and purpose for which kraft paper honeycomb board or paper honeycomb board is used  while noting that these are used in primary packing of goods as a cushioning material, separators or edge protector, to make shipping carton of goods and as pallets and pallet b...


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