2006 (1) TMI 295

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..... None, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue challenges the order of the Commissioner (Appeals) classifying "wound closure strips" imported by the respondents herein under Customs Tariff Heading 3006.10 as "sterile tissue adhesive for surgical wound closure". According to the Revenue, the goods fall for classification under CTH 3005.90 which covers .....

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..... plication or removal etc. From this, it is very clear that the wound closure strips are for closure of surgical wounds and are not adhesive plasters for dressing which would come under CTH 3005.90. Since they are surgical wound closures, it is obvious that they are sterile in nature. Therefore, the classification adopted under CTH 3006.10 by the lower appellate authority cannot be faulted. We acco .....

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