Classification of Goods — In view of the above, we find that the package of “Shampoo Towels” indicate that it is meant for application on hair and the said product is indeed manufactured for use on hair only. Thus both the conditions as prescribed by the Hon'ble Apex Court have been satisfied on this matter. Accordingly we hold that the product “Shampoo Towel,” merit classification under Chapter 3305 of GST Tariff Act, 2017 and the rate of GST applicable on the said product is 18% as on date.Ginni Filaments Limited [2018] 2 TAXLOK.COM 323 (AAR-Uttarakhand)