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Reusable Baby Cotton Nappies Classified Under Chapter Heading 6111.20 for Accurate Central Excise Categorization.

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....Classification reusable Baby Cotton Nappies (diapers) - The Item description given for Chapter Heading 61.11 clearly covers the subject items viz., baby diaper and baby nappy. Chapter Heading 61.11 covers babies garments and clothing accessories and when these are made up of cotton, they would fall under Chapter Heading 6111.20 only. - AT....

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