https://www.taxtmi.com/caselaws?id=166734 Zinc oxide adhesive plasters and bandages were held to be medicated goods, not ordinary adhesive tapes, because their composition, pharmacopeial specifications, product licence materials and stated use showed curative, protective and treatment-related functions beyond mere fastening. They were therefore classified under Tariff Item 14E rather than Tariff Item 60. On refund, the claim arising from the mistaken classification was held to be governed by the one-year limit under Rule 11 of the Central Excise Rules, 1944, and not by a longer period under general limitation law. The lower classification was set aside and consequential refund was limited to the prescribed excise time bar. en-us Wed, 02 Nov 1983 00:00:00 +0530 Sat, 01 Nov 2014 18:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166734 Zinc oxide adhesive plasters and bandages were held to be medicated goods, not ordinary adhesive tapes, because their composition, pharmacopeial specifications, product licence materials and stated use showed curative, protective and treatment-related functions beyond mere fastening. They were therefore classified under Tariff Item 14E rather than Tariff Item 60. On refund, the claim arising from the mistaken classification was held to be governed by the one-year limit under Rule 11 of the Central Excise Rules, 1944, and not by a longer period under general limitation law. The lower classification was set aside and consequential refund was limited to the prescribed excise time bar. Case-Laws Central Excise Wed, 02 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166734