Dobersun Products Pvt. Ltd ., In re
Date: June 21, 2019
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Anil Kumar, Thyagarajababu
Subject Matter
Disposable underpads fall under HSN 9619.00.90
Summary
The “disposable underpad” is functionally similar to sanitary towels as both are responsible for absorbing body fluids and keeping the respective body parts dry Therefore, the product is appropriately classifiable under “HSN 9619 00…
The applicant is a manufacturer of “disposable underpads” which is used by bed ridden patients to protect skin from moisture. They requested advance ruling on the following: Whether disposable underpads manufactured by the appellant falls under HSN tariff item 9619.00.90? The authorized representative of the applicant was heard. It is highlighted that the products in question are dispo…