2019 (10) TMI 1234

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....acture of "disposable underpads" which is used by bed ridden patients to protect skin from moisture. They requested advance ruling on the following: Whether disposable underpads manufactured by the appellant falls under HSN tariff item 9619.00.90? The authorized representative of the applicant was heard. It is highlighted that the products in question are disposable underpads that are made up o....

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....ld fall under HSN 9619" which is described as "sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material". The matter was examined in detail. The "disposable underpad" is functionally similar to sanitary towels as both are responsible for absorbing body fluids and keeping the respective body parts dry Therefore, the product is appropriately cla....