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2018 (9) TMI 16 - AT - Central ExciseClassification of goods - absorbent cotton wool - appellant classified the same under chapter Heading 5601 whereas, the Revenue sought classification under Chapter Heading 3005 - Held that:- The identical issue came up before this Tribunal in the case of Shanti Surgical Pvt.Ltd. v. Commissioner of Central Excise, Kanpur [2017 (7) TMI 50 - CESTAT ALLAHABAD] whereas it was held that the said goods merits classification under Chapter Heading 5601 of the Central Excise Tariff Act - appeal allowed - decided in favor of appellant.
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