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TMI Blog2021 (12) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... be classified under tariff heading 9619 - the product baby wipes merits classification under tariff heading 3307 and attract 18% GST, in terms of Circular dated 09.08.2018. The Circular No.52/ 26/2018 GST-dated 9th August 2018, is applicable to the applicant. X X X X Extracts X X X X X X X X Extracts X X X X ..... he Chemical Engineer vide report No.276/ MCH/ 09.06.2014 has reported that the samples are non-woven articles and the stand taken by Lower Adjudication Authority who had classified the goods under 48189000 was rejected and the goods were re-classified under Tariff heading 96190010. 5.3 The Applicant has stated that after the above said order, they were levying, collecting, discharging and submitting their periodic returns based on the said Tariff heading 96190010 under the Customs Act, VAT Act and now under the GST Law. 5.4 The Applicant has stated that the Department has issued a Circular bearing No.52/26/2018-GST dated 9th August 2018, clarifying the applicable rate of GST on "wipes using spun lace non-woven fabric" under item number (vi) and the relevant points are as furnished below: a. This Circular has dealt with HSN Codes namely 3307, 3401 and 5603 applicable to industry. b. The above said items have been classified under 18% GST and ambiguity under the said HSN Codes is put to rest vide detailed description under para 8 of this Circular. 5.5 The applicant has stated that on the basis of the aforesaid circular they classify their product under tariff heading 33079090 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow: 8.1 Appropriate classification of baby wipes, facial tissues and other similar products: Varied practices are being followed regarding the classification of baby wipes, facial tissues and other similar products, and references have been received requesting for correct classification of these products. As per the references, these products are currently being classified under different HS codes namely 3307, 3401 and 5603 by the industry. 8.2 Commercially, wipes are categorized into various types such as baby wipes, facial wipes, disinfectant wipes, make-up remover wipes etc. These products are generally made by using non-woven fabrics of viscose and polyviscous blend and are sprinkled with demineralized water and various chemicals and fragrances, which impart the essential character to the product. The base raw materials are moisturising and cleansing agents, preservatives, aqua base, cooling agents, perfumes etc. The textile material is present as a carrying medium of these cleaning/ wiping components. 8.3 According to the General Rules for Interpretation [GRI- 3(b)] of the First Schedule to the Customs Tariff Act (CTA), 1975, "Mixtures, composite goods consisting of di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er tariff heading 3307 if they are impregnated with perfumes or cosmetics and if they are coated with soap or detergent they would fall under tariff heading 3401; they would attract 18% GST in both cases. 13. We observe from the Customs Tariff Act 1975 that Chapter 96 covers miscellaneous manufactured articles and tariff heading 9619 specifically covers sanitary towels(pads) and tampons, napkins and napkin liners for babies and similar articles of any material as under: Tariff Item Description of goods 9619 SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS AND NAPKIN LINERS FOR BABIES AND SIMILAR ARTICLES, OF ANY MATERIAL 9619 00 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material: 96190010 Sanitary towels (pads) or sanitary napkins 96190020 Tampons 96190030 Napkins and napkin liners for babies 96190040 Clinical diapers 96190090 Other Further the Explanatory Notes to the Chapter reads as: "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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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