Classification of goods - HSN Code - baby wipes - the impugned article-‘baby wipes' are neither designed...

Classification of goods - HSN Code - baby wipes - the impugned article-‘baby wipes' are neither designed to absorb and store fluids nor are shaped to fit human body and hence cannot be classified under tariff heading 9619 - the product “baby wipes” merits classification under tariff heading 3307 and attract 18% GST, in terms of Circular dated 09.08.2018. - AAR .....

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