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M/s. Suchita Industries Versus Commissioner of Central Excise (Appals-II) Bangalore

2016 (10) TMI 733 - CESTAT BANGALORE

Classification of goods - reusable Baby Cotton Nappies (diapers) - classified under Chapter Subheading 6101.00 of Central Excise Tariff as undergarments or under Chapter Subheading 4818.10 as napkins, towels etc? - Held that: - The Explanatory Notes to this Chapter Heading 61.11 says that in accordance with Note 6(a) to this Chapter the expression babies garments and clothing accessories applies to articles for young children of a body height not exceeding 86 cm. It also covers babies napkins. .....

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relevant classification for this item would, therefore, be Chapter Heading 61.11. 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. Consequently the subject item deserves classification under Chapter Heading 61.11 only. The lower Revenue authorities decided classificat .....

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if any, for the period of one year prior to the date of show cause notice; it shall be decided by the original adjudicating authority within a period of three months from the receipt of this order by giving opportunity of personal hearing and that of production of necessary documents, if any - matter remanded - appeal disposed off. - E/667/2005-DB - Final Order No. 20881 / 2016 - Dated:- 4-10-2016 - Shri S. S. Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Mr. Raghavendra B. Han .....

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has been represented by learned AR, Shri N. Jagadish. 3. The learned advocate, based on the appeal memorandum and written submissions, inter alia pleads that the subject item is to be classified under Chapter Subheading 4818.10 as the item is not undergarment under Heading 61.01 and the undergarment is used by all at all times; similarly the item cannot be treated as an article of apparel . 4. The learned AR, Shri N. Jagadish, based on the written submissions, inter alia submits that: (i) Chapt .....

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s Garments and Clothing Accessories, Knitted or Crocheted for young children of a baby height not exceeding 86 cm. It covers baby s napkin. (iii) Baby Nappies and Baby-Napkins are synonymous. The Oxford dictionary meaning of napkin includes baby s nappy. 5. We have carefully considered the facts on record and the submissions of both the sides. 6. The item descriptions for the rival Chapter Headings i.e. for 48.18 and for 61.01 as given in Central Excise Tariff for the relevant period are reprodu .....

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ulose fibres. 4818.10.00 Toilet paper Chapter Headings 61.01 & 61.02 61.01 - Articles of apparel, knitted or crocheted, all sorts 61.02 - Clothing accessories, including socks, stockings, gloves, shawls, scarves, mufflers, mantillas, veils, ties, bow-ties, cravats, knitted or crocheted. 6.1 We further note that there is another Chapter Heading where item descriptions given are as follows: 61.11 - Babies garments and clothing accessories, knitted or crocheted. 6111.10 - Of wool or find animal .....

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priate for the subject item namely reusable baby nappies/diapers made of cotton. The appellant is insisting classification under Chapter Subheading 4818.10 where toilet paper is covered. The subject item is not toiler paper; it is reusable baby diaper/nappy only. The items in Chapter Heading 48.18 are made of paper pulp, paper, cellulose wadding, etc., only. However the subject item is predominately made of knitted cloth of cotton and relevant classification for this item would, therefore, be Ch .....

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