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2023 (8) TMI 927 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESHClassification of goods - HSN Code - billing of Foam Cup Pads, as finished products, which is supplied to manufacture brassier (ladies bra) by manufacturers - to be classified under HSN Code 39269079 or 62129090? - HELD THAT:- Since, the “foam pad cup” by character is an insulating liner made of polyutherane foam, hence the product in question does not merit classification under Chapter 62 - Accordingly, the product is classified under heading 3926. The applicant has also requested to know whether the 'Foam cup pads' manufactured by them can be classified under HSN 39269079 - HELD THAT:- The description of heading 39269079 pertains to 'Plastic or nylon tipped hammers; insulating liner of nylon'. The product in question possesses the essential character of insulating liner made of polyutherane foam. Since polutherane foam is the basic material used in manufacture of the foam cup pads, the same cannot be considered as insulating liner of nylon to merit classification under heading 39269079. The applicant has also requested to know whether the 'Foam cup pads' manufactured by them can be classified under HSN 39262091 - HELD THAT:- The description of heading 39262091 pertains to Articles of apparel and clothing accessories (including gloves, mittens and mitts), of polyurethane foam. Since, the product is essentially - article of plastics/and articles of other materials of headings 3901 to 3914, articles of apparel and clothing accessories, and made of polyutherane foam. Hence the product will be classified under HSN Code 39262091 on merit. Thus, the 'Foam cup pad' made of polyurethane, glue and fabric, is to be classified under heading 39262091 and is liable to GST @ 18%.
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