Classification of Goods — The applicant is manufacturer of Wet Wipes which is an Anti-Bacterial Product and used as a Sanitary towel to wipe the private parts of Male & Female who are bed ridden or old aged people and that this would prolong the occurrence of Bed-sore. The Authority rules as; (1) The product 'Wet Wipes' supplied by the applicant is classifiable under 3307 90 90 of the First Schedule to the Customs Tariff Act, 1975.(2) The Rate of tax applicable is 14% CGST and 14% SGST as per Sl.No. 29 of Schedule IV of Notification No.01/2017-C.T.(Rate) dated 28.06.2017 and as per Sl.No. 29 of Schedule IV of Notification No.II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017, respectively upto 14.11.2017. From 15.11.2017, the applicable tax rate is 9% CGST and 9% SGST as per Sl No 60A of Schedule III of Notification No.01/2017-C.T.(Rate) dated 28.06.2017 amended and as per Sl No 60A of Schedule III of Notification No. II(2)/CTR/532(d-4)/2017 vide GOO. (Ms) No. 62 dated 29.06.2017 as amended, respectively. — K. Suresh, In Re… [2019] 13 TAXLOK.COM 083 (AAR-Tamil Nadu)