https://www.taxtmi.com/caselaws?id=795645 Retail-packed absorbent cotton wool and cotton bandages manufactured under a drug licence as surgical dressings for medical use fall under CTH 3005, rather than the textile-wadding heading, and remain dutiable. The concessional notification for medicaments uses inclusive language and therefore extends to generic allopathic medicines where its conditions, including non-availment of Cenvat credit, are met; the demand denying that benefit cannot stand. Non-disclosure of the manufacturing activity, drug licence and retail-pack details, detected during search alongside duty-unpaid goods, establishes suppression with intent to evade duty and permits the extended limitation period. Duty, interest and penalty remain sustainable for the surgical dressings and admitted other products. en-us Fri, 05 Jun 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795645 Retail-packed absorbent cotton wool and cotton bandages manufactured under a drug licence as surgical dressings for medical use fall under CTH 3005, rather than the textile-wadding heading, and remain dutiable. The concessional notification for medicaments uses inclusive language and therefore extends to generic allopathic medicines where its conditions, including non-availment of Cenvat credit, are met; the demand denying that benefit cannot stand. Non-disclosure of the manufacturing activity, drug licence and retail-pack details, detected during search alongside duty-unpaid goods, establishes suppression with intent to evade duty and permits the extended limitation period. Duty, interest and penalty remain sustainable for the surgical dressings and admitted other products. Case-Laws Central Excise Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795645