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The products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels if impregnated with perfumes or cosmetics will fall under Heading 3307 and and if they are coated with soap or detergent will fall under HSN 3401.

Classification of Goods The applicant requested to determine the HSN Code as well as GST Rate for the Applicant’s Wet Baby Wipes.

Held that— The products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels supplied by M/s. Ginni filaments limited are appropriately classifiable under Heading 3307 or 3401 depending upon their constituents. If these products are impregnated with perfumes or cosmetics, the same would fall under HS code 3307 and if they are coated with soap or detergent, then it would fall under HS code 3401.—Ginni Filaments Ltd., In Re… [2018] 05 TAXLOK.COM 111 (AAR-Gujarat)