Case Laws

2015(10)LCX0222: ITC Ltd.: Unsorted waste and scrap under sub-heading 4707 10, 4707 20, 4707 30 does not cover unsorted waste paper mixed with other materials such as plastic and metallic waste and rags.

2011(07)LCX0142: Procter & Gamble Hygiene & Healthcare Ltd.: Wood pulp composite core and wood pulp composite for STS  are classifiable under heading 4703 and not under heading 4818.

2005(07)LCX0236: Khatima  Fibres Ltd.: Waste Paper (imported) is classifiable under sub-heading 4707 90.

2005(03)LCX0039: Samson Rubber Industries: Cellulose fibres are classifiable under heading 4706.