https://www.taxtmi.com/caselaws?id=124939 Absorbent cotton wool was found in retail packing, marked to I.P. standards, and used for medical purposes, so the Tribunal held that a prima facie classification under Heading 3005 could not be rejected at the interim stage. On that basis, total waiver of pre-deposit was refused in respect of the duty demand. The plea of limitation was not finally decided and was treated as a mixed question of fact and law for the appeal hearing. The applicant was directed to deposit Rs. 10 lakhs within eight weeks, with waiver of the remaining duty and penalty on compliance. en-us Tue, 02 Sep 2008 00:00:00 +0530 Wed, 17 Oct 2012 12:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124939 Absorbent cotton wool was found in retail packing, marked to I.P. standards, and used for medical purposes, so the Tribunal held that a prima facie classification under Heading 3005 could not be rejected at the interim stage. On that basis, total waiver of pre-deposit was refused in respect of the duty demand. The plea of limitation was not finally decided and was treated as a mixed question of fact and law for the appeal hearing. The applicant was directed to deposit Rs. 10 lakhs within eight weeks, with waiver of the remaining duty and penalty on compliance. Case-Laws Central Excise Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124939