https://www.taxtmi.com/caselaws?id=343016 Orthopaedic heating pads, belts and bands were held classifiable under Tariff Item 9021 10 00 because their therapeutic and supportive use aligned with the HSN description of orthopaedic appliances, which prevails over the more general heading for electro-medical apparatus. The bandages cleared from job workers in fully packed condition were treated as traded goods, with no manufacturing activity by the assessee established at its factory; since excise duty attaches only on manufacture, no fresh duty demand could survive. The duty demands, interest and equivalent penalties were therefore set aside, with consequential relief. en-us Fri, 12 May 2017 00:00:00 +0530 Tue, 13 Jun 2017 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343016 Orthopaedic heating pads, belts and bands were held classifiable under Tariff Item 9021 10 00 because their therapeutic and supportive use aligned with the HSN description of orthopaedic appliances, which prevails over the more general heading for electro-medical apparatus. The bandages cleared from job workers in fully packed condition were treated as traded goods, with no manufacturing activity by the assessee established at its factory; since excise duty attaches only on manufacture, no fresh duty demand could survive. The duty demands, interest and equivalent penalties were therefore set aside, with consequential relief. Case-Laws Central Excise Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343016