https://www.taxtmi.com/caselaws?id=250035 Orthopaedic heating belts are discussed as falling under Heading 9021, because the HSN notes treat specially designed orthopaedic appliances as a specific entry that prevails over the broader Heading 9018 for electro-medical apparatus. The text also explains that bandages received fully packed from job workers were not liable to central excise duty absent any manufacturing process at the assessee's factory, since duty attaches to manufacture. On limitation, it states that the extended period could not be invoked where declarations had already disclosed the products and process and no suppression or intent to evade duty was shown. en-us Mon, 14 Jul 2014 00:00:00 +0530 Tue, 13 Jan 2015 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250035 Orthopaedic heating belts are discussed as falling under Heading 9021, because the HSN notes treat specially designed orthopaedic appliances as a specific entry that prevails over the broader Heading 9018 for electro-medical apparatus. The text also explains that bandages received fully packed from job workers were not liable to central excise duty absent any manufacturing process at the assessee's factory, since duty attaches to manufacture. On limitation, it states that the extended period could not be invoked where declarations had already disclosed the products and process and no suppression or intent to evade duty was shown. Case-Laws Central Excise Mon, 14 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250035