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TMI Blog2019 (4) TMI 1587X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Superintendent/AR for the respondent ORDER Per: Mr. P. Venkata Subba Rao 1. This appeal is filed by the appellant against Order-in-Original No. HYD-EXCUS-002-COM-015-15-16, dated 31.08.2015. This is the second round of appeal after the matter was remanded by Tribunal on 22.05.2014. The facts of the case are that the appellant is engaged in the manufacture of absorbent cotton wool (non me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0, conducted searches and recovered documents and recorded statement of the proprietor. The appellant claimed during investigation that their products were classifiable under CETH 5601 2110 attracting nil rate of duty as per notification No. 30/2004-CE, dt. 09.07.2004 as amended and therefore they are neither charging excise duty from their customers nor paying the same to the department. Ld. Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 64 (Tri.- Allahabad)]; CCE Jodhpur vs. Cotton Products India (CESTAT Delhi Final Order No. 53212/2018, dated 11.10.2018) and Jajoo Surgicals Pvt. Ltd. (in appeal No. E/51350/2018 vide final order No. A/53211/2018, dated 11.10.2018). He prays that the ratio of these orders may be followed and their product may be held as classifiable under CETH 5601 2110 and not liable to central excise duty. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o followed by the Principal Bench of the Tribunal in the case of Cotton Products India (supra) and Jajoo Surgicals Pvt. Ltd. (supra). We find that the issue has already been settled and find no reason to deviate from the decision taken by the coordinate Benches. Accordingly, we hold that 'absorbent cotton wool' manufactured by the appellant falls under CETH 5601 2110 being a more specific classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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