https://www.taxtmi.com/caselaws?id=93041 Wet detergent cleansing tissues were held to fall under Heading 34.01 because the product was tissue paper moistened with a predominantly aqueous detergent premix and was intended for cleaning, not as a cosmetic or toilet preparation. Chapter 33 covers products impregnated with cosmetics, while the Chapter Notes and HSN Explanatory Notes exclude tissues impregnated with soap or detergent from that chapter. Heading 34.01 specifically covers paper, wadding, felt and non-wovens impregnated, coated or covered with soap or detergent, whether or not perfumed. The product was therefore correctly classifiable under sub-heading 3401.30 rather than 3307.90. en-us Mon, 30 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 18:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93041 Wet detergent cleansing tissues were held to fall under Heading 34.01 because the product was tissue paper moistened with a predominantly aqueous detergent premix and was intended for cleaning, not as a cosmetic or toilet preparation. Chapter 33 covers products impregnated with cosmetics, while the Chapter Notes and HSN Explanatory Notes exclude tissues impregnated with soap or detergent from that chapter. Heading 34.01 specifically covers paper, wadding, felt and non-wovens impregnated, coated or covered with soap or detergent, whether or not perfumed. The product was therefore correctly classifiable under sub-heading 3401.30 rather than 3307.90. Case-Laws Central Excise Mon, 30 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93041