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2018 (11) TMI 152 - AT - Central ExciseClassification of goods - Absorbent Cotton Wool IP - Cotton Rolls - whether classified under Chapter sub-heading 56012110 or otherwise? - Benefit of N/N. 30/2004-CE - Held that:- An identical issue has come up for consideration before the Tribunal in the case of M/s Shanti Surgical Pvt. Ltd. & Ors. vs CCE, Kanpur & Anr. [2017 (7) TMI 50 - CESTAT ALLAHABAD], where it was held that the impugned goods would fall under Chapter Sub-heading No.5601, 5203 & Chapter 58 - appeal dismissed - decided against Revenue.
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