Classification of disposable under pads as other sanitary articles secured the linked exemption, not the diaper heading.

Disposable under pads were held not to be baby and clinical diapers because diapers are ordinarily fastened around the body to absorb waste, while these goods were designed for use on a bed or chair and were not body-fitted. They were therefore classified under the residual heading for other sanitary articles rather than the diaper heading, and the exemption linked to that competing classification was available.

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Issues: Whether the imported goods described as under pads were classifiable as baby and clinical diapers under Chapter Heading 48184010 or as other sanitary articles under Chapter Heading 48184090, and whether the appellant was entitled to the corresponding exemption from additional duty under Notification No. 10/2010-C.E. dated 27/02/2010.

Analysis: The product literature and sample showed that the goods were disposable under pads, also understood as bed pads or bed sheets. The essential distinction was that diapers are ordinarily articles fastened around the body to absorb waste, whereas the imported goods were meant for use on a bed or chair and were not fastened to the body. On that basis, the goods did not answer the description of baby and clinical diapers. They more appropriately fell within the residual heading for other sanitary articles. Once so classified, the exemption linked to the competing heading was also attracted.

Conclusion: The goods were not classifiable under Chapter Heading 48184010 but under Chapter Heading 48184090, and the appellant was entitled to the exemption benefit.

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