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2018 (11) TMI 1274 - AT - Central ExciseClassification of goods - Absorbent Cotton Wool IP, Gauze/Bandage Wool I.P, Absorbent Cotton B.P., Purified Cotton USP, Cotton Gauze Absorbent B.P., Absorbent Lint IP, Rolled Bandages, Cotton Bandages Cloth, Cotton Crepe Bandage B.P. - whether classified under Tariff Heading No. 56012110 of the first Schedule to the Central Excise Tariff Act, 1985 or otherwise - exemption under N/N. 30/2004-CE dated 09.07.2004. Held that:- Identical issue decided 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 allowed - decided in favor of appellant.
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