THREE EMERY BOARDS ON A PAPERBOARD BASE MEASURING 80mm EACH APPROX. ATTACHED TO A PLASTIC STAR WHICH HAS A PLASTIC STUD AT BASE. WITH A METAL CLIP AT THE TOP. WITH PRINTED LOGO ON STAR. WITH LOGOS AND DECORATION ON EMERY BOARDS. PACKAGED IN A BLISTER PACK ON CARDBOARD FOR RETAIL SALE.

GIR 1 TERMS OF HEADING 6805 INCLUDES NATURAL OR ARTIFICIAL ABRASIVE POWDER OR GRAIN ON A BASE OF PAPER OR PAPERBOARD. GIR 6 TERMS OF ONE DASH SUBHEADING 680520 - ON A BASE OF PAPER OR PAPERBOARD ONLY. GIR 5(b) REFERS