2008 (9) TMI 732

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..... spondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. Applicant filed this application for waiver of pre-deposit of duty of Rs. 57,92,123/- and penalties. The duty was confirmed after classifying the products Absorbent Cotton wools and non-absorbent cotton wools under Tariff Heading 3005 of the Central Excise Tariff. 2. The contention of applicant is that absorbent cotto .....

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..... at this item is also classifiable under 3005 of the tariff as the same is for medical or surgical purposes. The contention is that both the items are supplied to army authorities and as per the clarification given by the army authorities, the cotton wool absorbent is used for medical dressing and non-absorbent cloths is used for other purposes. Applicant also pleaded that demand is time barred. Sh .....

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..... that applicants are not a registered unit with the Central Excise and no declaration been filed by the applicant. Hence revenue was not aware of the protection of items in question. 5. We have seen the samples produced by the applicant in respect of both the products, the absorbent cotton wool is in packing for retail sale and on the packing it is clearly mentioned as per LP. standards and as p .....

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