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2018 (7) TMI 1048 - AT - Central ExciseClassification of goods - Absorbent Cotton Wool, Carded Cotton/Non-absorbent Cotton, Handloom Gauze, Handloom Bandages and Bandages, etc. - respondent classified the goods under Chapter 52 & 56 of Schedule to Central Excise Tariff Act, 1985 which did not attract any Central Excise duty - It appeared to Revenue that the respondent should have registered with the Central Excise Department since it appeared to them that the goods manufactured by the respondents were classifiable under Chapter 3005 and were attracting Central Excise duty. Held that:- Reliance placed in the case of IN RE : SHANTI SURGICALS PVT. LTD. [2009 (3) TMI 868 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEALS), KANPUR], where it was held that classification of all the aforementioned products i.e. Absorbent Cotton Wool, Cotton Carded/Non-absorbent Cotton, Handloom bandage cloth, Handloom Gauze Cloth/Gauze under Chapter 30 is not appropriate and legal - appeal dismissed - decided against Revenue.
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