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2019 (4) TMI 1587 - CESTAT HYDERABADClassification of goods - absorbent cotton wool (non medicated) - whether classifiable under Chapter Heading CETH 5601 2110 or under CETH 3005 9090? - HELD THAT:- On an identical issue in the case of M/S SHANTI SURGICAL PVT. LTD., SHANKET KHERIA & DIRECTOR, SUBHASH CHANDRA KHERIA. GM VERSUS COMMISSIONER OF CENTRAL EXCISE, KANPUR [2017 (7) TMI 50 - CESTAT ALLAHABAD] , the Bench of the Tribunal at Allahabad has held that absorbent cotton wool is correctly classified under CETH 5601 2110 it being a more specific entry. ‘Absorbent cotton wool’ manufactured by the appellant falls under CETH 5601 2110 being a more specific classification as well as a later entry in the Central Excise tariff - demand do not sustain - appeal allowed - decided in favor of appellant.
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