2018 (9) TMI 16 - AT - Central Excise

Classification 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.

Summary

The case involved classification of goods under Central Excise Tariff Act, 1985. The appellant processed absorbent cotton wool and classified it under Heading 5601, while Revenue sought classification under Heading 3005. The Tribunal ruled in favor of the appellant, stating the goods should be classified under Heading 5601. The impugned order was set aside and the appeal was allowed.