https://www.taxtmi.com/caselaws?id=107098 Unsterilised absorbable catgut sutures were treated as articles of animal gut rather than as residual products of animal origin, because the goods had undergone manufacture and fell within the specific tariff description in Heading 4201. The specific entry prevailed over the broader Heading 0501, and the wording of the excise tariff was not displaced by the HSN notes. Modvat credit on inputs and, if applicable, duty on disputed clearances was accepted only in principle and required verification of duty payment and actual use in manufacture, so the credit question was remanded for factual determination. en-us Fri, 18 Oct 2002 00:00:00 +0530 Sat, 17 Mar 2012 16:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107098 Unsterilised absorbable catgut sutures were treated as articles of animal gut rather than as residual products of animal origin, because the goods had undergone manufacture and fell within the specific tariff description in Heading 4201. The specific entry prevailed over the broader Heading 0501, and the wording of the excise tariff was not displaced by the HSN notes. Modvat credit on inputs and, if applicable, duty on disputed clearances was accepted only in principle and required verification of duty payment and actual use in manufacture, so the credit question was remanded for factual determination. Case-Laws Central Excise Fri, 18 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107098