2015 (8) TMI 1122 - SCH - Central Excise

Classification of orthopaedic heating belts - Chapter Heading No.90219090 or Chapter Heading No.90189099 - extended period of limitation - Supreme Court after condoning the delay dismissed the appeal as devoid of merit. The appeal was filed by the Revenue against the decision of Tribunal 2014 (7) TMI 1071 - CESTAT AHMEDABAD ; wherein Tribunal held that giving a very narrow interpretation of the phrase preventing or correcting bodily deformities needs to be visible and should be outside the body, would be an incorrect interpretation for the classification of the product like orthopaedic heating belts - the use of such product may be ascertained by the experts who are using or recommending such products. - The explanatory Notes to HSN specifically talks about as to what would get covered under Chapter Heading No.9018. - it is settled law that for classification of the product, the sub heading which is specific, should be preferred to general sub-heading - classification as done by the assessee under Chapter Heading No.9021 is correct.

Summary

The Supreme Court, in a judgment by H.L. Dattu and A.K. Sikri, JJ., condoned the delay. The court heard the Attorney General and found the appeals devoid of merit, thus dismissing them.