https://www.taxtmi.com/caselaws?id=369809 Tariff classification of absorbent cotton wool and cotton carded must be determined first from the wording of the relevant headings and the interpretative rules, with specific tariff descriptions prevailing over broader or general entries. The Tribunal held that these goods were specifically covered by the headings relied on by the assessee, and that their use, packing, retail-sale status, end use, or medical character did not justify shifting them to Chapter 30. It further held that reliance on end-use considerations could not override the express tariff entries, and that the earlier coordinate decision on the same classification issue supported this approach. The demand was therefore not sustainable. en-us Thu, 11 Oct 2018 00:00:00 +0530 Sat, 03 Nov 2018 13:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369809 Tariff classification of absorbent cotton wool and cotton carded must be determined first from the wording of the relevant headings and the interpretative rules, with specific tariff descriptions prevailing over broader or general entries. The Tribunal held that these goods were specifically covered by the headings relied on by the assessee, and that their use, packing, retail-sale status, end use, or medical character did not justify shifting them to Chapter 30. It further held that reliance on end-use considerations could not override the express tariff entries, and that the earlier coordinate decision on the same classification issue supported this approach. The demand was therefore not sustainable. Case-Laws Central Excise Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369809