Case LawAdvance Ruling No. KER/51/2019
Dobersun Products Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- June 21, 2019
- Type:
- Advance Ruling
- Members:
- Anil Kumar, Thyagarajababu
Subject
Disposable underpads fall under HSN 9619.00.90
Classification
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…
Judgement
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…