https://www.taxtmi.com/caselaws?id=107228 Unsterilised absorbable catgut sutures were treated as commercially identifiable articles of animal gut and, because the tariff provided a specific heading for such articles, classification under Heading 42.01 prevailed over the broader animal-origin entry in Heading 05.01. The interpretation rejected limiting the clear words of the heading by ejusdem generis or by confining the entry to finished goods for immediate use. On Modvat, credit on duty-paid inputs used in manufacture was recognised in principle, but the factual basis for the claim required verification, so the credit issue was remanded for limited reconsideration. en-us Fri, 18 Oct 2002 00:00:00 +0530 Mon, 19 Mar 2012 17:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107228 Unsterilised absorbable catgut sutures were treated as commercially identifiable articles of animal gut and, because the tariff provided a specific heading for such articles, classification under Heading 42.01 prevailed over the broader animal-origin entry in Heading 05.01. The interpretation rejected limiting the clear words of the heading by ejusdem generis or by confining the entry to finished goods for immediate use. On Modvat, credit on duty-paid inputs used in manufacture was recognised in principle, but the factual basis for the claim required verification, so the credit issue was remanded for limited reconsideration. Case-Laws Central Excise Fri, 18 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107228