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TMI Blog2019 (8) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... nitary towel to wipe the private parts of both (Male Female) who are bed ridden or old aged people. These ingredients are not meant to be absorbed to taken into the body but for wiping the skin. The ingredients are not 'medicaments under CTH 3004 or are the 'wet Wipes' which are non woven textiles impregnated with these ingredients. In the case at hand it is seen that in the products of the applicant, from the submissions that the Non-woven fabric is the medium used and the composition of the wipes are Chlorhexidine Gluconate, Glycerin, Menthol, Allantoin which undergoes a process in agitator and through Wetting and Folding machine made as 'Wet Wipes' and packed using the Packing machine and Carton Packing is done. They also perform the same function of antibacterial, moist rising, cooling effects to prevent infections, bed sores, rashes etc. though they may be meant for adults - it is beyond doubt that the product 'Wet Wipes' used to wipe the bed ridden and made of non-woven fabric impregnated with cosmetics and antibacterial agents is appropriately classifiable under CTH 3307 90 90 viz. other products (wadding, felt and nonwovens, impregnated, coa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s would prolong the occurrence of Bed-sore. They have further stated that this product is different from general wet wipes which are available in all Departmental Stores. This product is used only for specific purpose i.e., only for bed ridden or old aged people and sold in Medical Shop only. ; that they came to understand that the dealers who are dealing in Wet Wipes are charging 6% CGST + 6% SGST under Entry 235(HSN Code 9619) of Schedule Il of the Central Goods and Services ACT, 2017 3. The applicant was personally heard on the matter on 09.04.2019. The Authorised representative of the applicant appeared before the authority and stated that the product, which they will start trading in, is used as a medicated wipes which acts to prevent infections, treating infections and they are sold only under the prescription, the product appears to be classifiable under CTH 3004. They undertook to submit for each product, samples, manufacturing process, details of all raw materials used within 2 weeks time. They furnished a write-up on the product. 3.1 In the said write-up, the applicant has stated that: The biggest challenge the Health Care Industry faces today is to contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, Chennai 600029 in Bill No. C01000774 dated 22/04/2019 v. Proforma Invoice 3.3 The articles furnished are on the 'Effect of Daily Chlorhexidine Bathing on Hospital- Acquired Infection'. The composition of raw materials used in the manufacturing process of wet wipes as submitted by the applicant is tabled below: COMPOSITION Chlorhexidine Gluconate 2% Antibacterial Glycerin 0.5% Moisturizing agent Menthol 0.01% Cooling agent Allantoin 0.02% Antibacterial and Healing agent Fragrance Refreshing Aqua (RO treated) For mixing and blending ingredients The process Flow Chart submitted by the Applicant is reproduced hereunder: PROCESS FLOW CHART SUBMITTED BY THE APPLICANT The applicant produced purchase invoice for 'non-woven fabric with HSN 56031400 which is used as the base material for the manufacturing process. A sample sale invoice of a similar pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g covers medicaments consisting of mixed or unmixed products, provided they are: (a) Put up in measured doses or in such as tablets, ampoules (for example, re-distilled water, in ampoules of 1.25 to 10 cm 3 for use either flor the direct treatment of certain diseases, e.g., alcoholism, diabetic coma or as a solvent for the preparation of iniectible medicinal solutions). Capsules, cachets, drops or pastilles, medicaments in the form of transdermal administration systems, or small quantities of powder, ready for taking as single doses for therapeutic or prophylactic use. The heading also includes measured doses in the form of transdermal administration systems which are generally put up in the form of self-adhesive patches (usually rectangular or round) and which are applied directly to the skin of patients. The active substance is contained in a reservoir which is closed by a porous membrane on the side entering into contact with the skin. The active substance released from the reservoir is absorbed by passive molecular diffusion through the skin and passes directly into the bloodstream. These systems should not be confused with medical adhesive plasters or heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 96.19 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material. This heading covers sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies and similar articles, including absorbent hygienic, nursing pads, napkins (diapers) for adults with incontinence and pantyliners, of any material. In general, the articles of this heading arc disposable. Many of these articles are composed of (a) an inner layer (e.g., of nonwovens) designed to wick fluid from the wearer's skin and thereby prevent chafing; (b) an absorbent core for collecting and storing fluid until the product can be disposed of; and (c) an outer layer (e.g., of plastics) to prevent leakage or fluid from the absorbent core. The articles of this heading are usually shaped so that they may fit snugly to the human body. This heading also includes similar traditional articles made up solely of textile materials, which are usually re-usable following laundering. This heading does not and cover product such as disposable surgical drapers and absorbent pads for hospital beds, operating tables and wheelchairs products such or no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gives them their essential character, insofar as this criterion is applicable. Since primary function of the article should be taken into consideration while deciding the classification, it is clear that the essential character of the wipes in the instant case is imparted by the components which are to be mixed with the textile material. iv. As per the explanatory notes to the HSN, the HS code 5603 clearly excludes nonwoven, impregnated, coated or covered with substances or preparations such as perfumes or cosmetics, soaps or detergents, polishes, creams or similar preparations. The HSN is reproduced as follows : The heading also excludes: Nonwoven, impregnated, coated or covered with substances or preparations [i.e. perfumes or cosmetics (Chapter 33), soaps or detergents (heading 3401), polishes, creams, or similar preparations (heading 3405), fabric, softeners (heading 3809)] where the textile material is present merely as a carrying medium. Further, HS code 3307 covers wadding, felt and non-woven, impregnated, coated or covered with perfumes or cosmetics. The HS code 3401, would cover paper, wadding, felt and non-woven impregnated, coated or covered with soap or det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aromatic plants used for perfuming linen cupboards. (3) Perfumed papers and papers impregnated or coated with cosmetics. (4) Contact lens or artificial eye solutions. These may be for cleaning, disinfecting, soaking or enhancing comfort during wear. (5) Wadding, felt and nonwovens impregnated, coated or covered with perfume or cosmetics. (6) Animal toilet preparations , such as dog shampoos, and plumage-improving washes for birds. (7) Sodium chloride solutions put up for hygiene use in packings for retail sale, other than medical or pharmaceutical, whether or not sterile. From the said clarification issued by CBIC based on the decision arrived at the GST Council on wet baby wipes, it is evident that wipes with textile material as a carrying medium will be classified under CTH 3307. In the case at hand it is seen that in the products of the applicant, from the submissions that the Non-woven fabric is the medium used and the composition of the wipes are Chlorhexidine Gluconate, Glycerin, Menthol, Allantoin which undergoes a process in agitator and through Wetting and Folding machine made as 'Wet Wipes' and packed using the Packing machi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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