https://www.taxtmi.com/caselaws?id=127877 Specific tariff entries prevailed over Chapter 30 for absorbent cotton wool, carded cotton, handloom gauze cloth and handloom bandage cloth. The goods were not impregnated or coated with pharmaceutical substances, and supplies to hospitals and other institutional buyers did not amount to retail sale or create a retail-package classification. IP markings only indicated conformity with pharmacopoeial standards and did not make the goods medicated. The goods were therefore classified under the relevant textile headings, not Chapter 30. Once the department's classification failed, the duty demand fell with it, and the penalty also could not survive because the dispute was bona fide and there was no adequate basis for suppression or intent to evade. en-us Wed, 25 Mar 2009 00:00:00 +0530 Fri, 22 Mar 2013 11:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127877 Specific tariff entries prevailed over Chapter 30 for absorbent cotton wool, carded cotton, handloom gauze cloth and handloom bandage cloth. The goods were not impregnated or coated with pharmaceutical substances, and supplies to hospitals and other institutional buyers did not amount to retail sale or create a retail-package classification. IP markings only indicated conformity with pharmacopoeial standards and did not make the goods medicated. The goods were therefore classified under the relevant textile headings, not Chapter 30. Once the department's classification failed, the duty demand fell with it, and the penalty also could not survive because the dispute was bona fide and there was no adequate basis for suppression or intent to evade. Case-Laws Central Excise Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127877