2018 (2) TMI 1237

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....(Technical) Ms. Rinki Arora, Advocate for the appellant Shri R.K. Manjhi, AR for the respondent ORDER Per S.K. Mohanty 1. These appeals are directed against the impugned orders dated 01/03/2011 and 08/04/2011 passed by the Commissioner (Appeals) Custom, Central Excise and Service Tax, Indore. 2. Classification of imported goods declared as "Under Pads" is the subject matter of th....

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....t the goods imported by the appellant, will fall under Sub-Heading 48184090 for the reason that those goods cannot be considered as "baby and clinical diapers" in as much as the product is not fastened around the body and the same is used on the bed/chair for absorbing the body waste. Thus, she submits that the appellant should be eligible for the CVD exemption provided under the Notification No. ....