AAR : Wet Baby Wipes impregnated with perfumes fall under HSN 3307, with soaps under 3401

Mar 15,2019

Gujarat AAR holds that Wet Baby Wipes, Wet Face Wipes, Bed and Bath Towels and Shampoo Towels if impregnated with perfumes or cosmetics are classifiable under HSN code 3307 but classifiable under HSN code 3401 if they are coated with soap or detergent, both taxable at 18%; Refers to relevant Chapter Notes and explanatory notes to HSN and states that HS code 5603 clearly excludes nonwoven, impregnated, coated or covered with substances or preparations such as perfumes or cosme...


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