Disposable Bed Pads / Bed Sheets not classifiable as Baby & Clinical Diapers

M/s Keshwanand Chemicals (P) Ltd. Vs CCE Indore (CESTAT Delhi)

1. These appeals are directed against the impugned orders dated 01/03/2011 and 08/04/2011 passed by the Commissioner (Appeals) Custom, Central Excise and Service Tax, Indore.

2. Classification of imported goods declared as “Under Pads” is the subject matter of the present dispute. The appellant claimed the classification under CTH 48184090 and the department sought to classify the said goods under CTH 4818401

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