https://www.taxtmi.com/caselaws?id=366280 Processed absorbent cotton wool was classified under Chapter Heading 5601 of the Central Excise Tariff Act, 1985 rather than Chapter Heading 3005, because the Tribunal treated the issue as already settled in favour of Heading 5601 in an identical dispute. The contrary classification in the impugned order was therefore not sustainable, and the order was set aside. The note states that where an identical tariff classification issue has already been decided for one heading, the goods must be classified consistently with that earlier determination. en-us Wed, 25 Jul 2018 00:00:00 +0530 Sat, 01 Sep 2018 06:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366280 Processed absorbent cotton wool was classified under Chapter Heading 5601 of the Central Excise Tariff Act, 1985 rather than Chapter Heading 3005, because the Tribunal treated the issue as already settled in favour of Heading 5601 in an identical dispute. The contrary classification in the impugned order was therefore not sustainable, and the order was set aside. The note states that where an identical tariff classification issue has already been decided for one heading, the goods must be classified consistently with that earlier determination. Case-Laws Central Excise Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366280