2008 (9) TMI 732

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....tes, for the Appellant. Shri B.S. Suhag, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. Applicant filed this application for waiver of pre-deposit of duty of Rs. 57,92,123/- and penalties. The duty was confirmed after classifying the products Absorbent Cotton wools and non-absorbent cotton wools under Tariff Heading 3005 of the Central Excise Ta....

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....he tariff which specifically covered cotton. The revenue is of the view that this item is also classifiable under 3005 of the tariff as the same is for medical or surgical purposes. The contention is that both the items are supplied to army authorities and as per the clarification given by the army authorities, the cotton wool absorbent is used for medical dressing and non-absorbent cloths is used....

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....on-absorbent cotton wool. In respect of limitation, the contention of revenue is that applicants are not a registered unit with the Central Excise and no declaration been filed by the applicant. Hence revenue was not aware of the protection of items in question. 5. We have seen the samples produced by the applicant in respect of both the products, the absorbent cotton wool is in packing fo....