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2018 (2) TMI 1226 - AT - Central ExciseClassification of goods - fibreglass casting tapes/splints - appellant’s stand is that the subject goods are classifiable under Chapter heading 9021.90 whereas the department’s stand is that these goods are classifiable under 3004.90 of CETA - Held that: - subject goods are not in the category of orthopaedic appliances, which could find classification under Chapter 9002. The said goods actually are in the category of wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), which are meant for use in medical/surgical purpose. There is no material on record and no acceptable submission also from the appellant to hold that the classification of the subject item be under Chapter 9002 instead of Chapter 30. Appeal dismissed - decided against appellant.
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