2018 (2) TMI 1237

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..... pads which are technically known as disposable bed pads/ bed sheets - Since, the goods in question were not made for fastening into the body, the same should not be termed as baby and clinical diapers and should more appropriately fall under Chapter Sub-Heading of 48184090 which provides for other sanitary articles - appeal allowed - decided in favor of appellant. - Appeal No. C/294-296/2011- [D .....

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..... 481840 -Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles: 48184010 ---Baby and clinical diapers Kg. 16% 48184090 ---Others .. Kg. 16% .....

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..... ct literature and the sample of the goods imported by them. 5. On the other hand, the Ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order and further submits that since the imported goods have absorbent quality the same should be rightly classifiable under Chapter 48184010 under the heading baby and clinical diapers‟. 6. Heard both sides and perused .....

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