Home Case Index All Cases Customs Customs + AT Customs - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 815 - CESTAT CHENNAIWaiver of pre-deposit of duty - Import of Synthetic Casting Tapes - Classification of goods - Classification under Heading No.9021. 90 90 or under sub-heading no.3005 9040 - Held that:- Heading No.3005 would cover the bandages, impregnated or coated pharmaceutical substances. On the other hand, the Heading No.9021 as claimed by the applicant is applicable for the ‘orthopedic appliances' - The product is used for providing immobility in case of fracture and it is a substitute in place of plaster of paris. On exposure to moisture, the tape hardens and provides firm support. It provides additional facility of ventilation which is not available in the more commonly used plaster of paris casting. It is a tape used for orthopaedic purposes and not an appliance in any sense of the term. Deltalite casting tapes', which are polyester cotton fabric coated with polyurethane resin offering controlled rigidity to provide greater strength at the site of fracture, are not devices/instruments/ appliances and hence cannot be considered to fall within the coverage of heading 90.21 and the Tribunal has held that they are akin to goods covered by heading 30.05 which covers wadding, gauzes, bandages and similar articles impregnated or coated with pharmaceutical substances provided these are put up in forms of packings for retail sale for use of medical, surgical, dental or veterinary purposes - import of Synthetic Casting Tape would come under Chapter 30. - Decision in the case of of Johnson & Johnson Ltd. Vs Collector of Customs, Bombay reported in [1998 (9) TMI 184 - CEGAT, NEW DELHI] followed - stay granted partly.
|