https://www.taxtmi.com/caselaws?id=379143 Absorbent cotton wool, when not medicated, was held classifiable under Chapter Heading 5601 2110 as the more specific and later tariff entry, rather than Chapter Heading 3005 9090. Prior Tribunal decisions on identical goods were followed, and no basis was found to depart from that settled classification view. Once the assessee's classification was accepted, the duty demand could not survive, and the consequential levy of interest and penalty also fell. The demand of duty, interest and penalty was therefore set aside. en-us Thu, 07 Feb 2019 00:00:00 +0530 Mon, 29 Apr 2019 06:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379143 Absorbent cotton wool, when not medicated, was held classifiable under Chapter Heading 5601 2110 as the more specific and later tariff entry, rather than Chapter Heading 3005 9090. Prior Tribunal decisions on identical goods were followed, and no basis was found to depart from that settled classification view. Once the assessee's classification was accepted, the duty demand could not survive, and the consequential levy of interest and penalty also fell. The demand of duty, interest and penalty was therefore set aside. Case-Laws Central Excise Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379143