https://www.taxtmi.com/caselaws?id=370931 Goods expressly covered by the tariff headings for absorbent cotton wool and cotton carded must be classified under those specific entries, not shifted to Chapter 30 as wadding, gauze, bandages or similar medical-use articles merely because they are supplied to hospitals or bear medical packaging. Classification must follow the terms of the headings and sub-headings; use, packing and end-use become relevant only if no specific entry applies. Applying this interpretative rule and the coordinate decision relied on, the Tribunal held the goods remained under the specific tariff entries, the exemption under Notification No. 30/2004-CE was available, and the demand could not stand. en-us Thu, 11 Oct 2018 00:00:00 +0530 Tue, 27 Nov 2018 06:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370931 Goods expressly covered by the tariff headings for absorbent cotton wool and cotton carded must be classified under those specific entries, not shifted to Chapter 30 as wadding, gauze, bandages or similar medical-use articles merely because they are supplied to hospitals or bear medical packaging. Classification must follow the terms of the headings and sub-headings; use, packing and end-use become relevant only if no specific entry applies. Applying this interpretative rule and the coordinate decision relied on, the Tribunal held the goods remained under the specific tariff entries, the exemption under Notification No. 30/2004-CE was available, and the demand could not stand. Case-Laws Central Excise Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370931