https://www.taxtmi.com/caselaws?id=81186 Sanitary napkins made from cellulose wadding and non-woven fabric were treated as composite goods whose essential character was derived from cellulose wadding, an absorbent sanitary material. Applying Rule 3(b) of the tariff interpretation rules, classification followed the component giving the product its essential character. Chapter 62 was held inapplicable because sanitary napkins are not apparel or clothing accessories, and Section XI excluded the relevant Chapter 48 goods. The product was therefore correctly classified under Heading 4818.00 as sanitary articles, with the classification in favour of the Revenue upheld. en-us Tue, 18 Dec 1990 00:00:00 +0530 Wed, 22 Jun 2011 18:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81186 Sanitary napkins made from cellulose wadding and non-woven fabric were treated as composite goods whose essential character was derived from cellulose wadding, an absorbent sanitary material. Applying Rule 3(b) of the tariff interpretation rules, classification followed the component giving the product its essential character. Chapter 62 was held inapplicable because sanitary napkins are not apparel or clothing accessories, and Section XI excluded the relevant Chapter 48 goods. The product was therefore correctly classified under Heading 4818.00 as sanitary articles, with the classification in favour of the Revenue upheld. Case-Laws Central Excise Tue, 18 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81186