https://www.taxtmi.com/caselaws?id=355816 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. en-us Fri, 01 Dec 2017 00:00:00 +0530 Fri, 08 Mar 2019 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355816 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. Case-Laws Customs Fri, 01 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355816