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of <h1>Tribunal Upholds Classification of Fibreglass Casting Tapes</h1> <h3>Medtek Asia Pvt. Ltd. Versus The Commissioner of Central Excise, Mysore</h3> Medtek Asia Pvt. Ltd. Versus The Commissioner of Central Excise, Mysore - 2018 (9) G. S. T. L. 288 (Tri. - Bang.) Issues: Classification of fibreglass casting tapes/splints under Chapter subheading 3004.90 of CETA, 1985 versus Chapter heading 9021.90Analysis:1. The appellant contested the classification of fibreglass casting tapes/splints under Chapter subheading 3004.90, arguing that they should be classified under Chapter heading 9021.90. The appellant emphasized that for classification under Chapter 30, the products must either be impregnated or coated with pharmaceutical substances or put up in a form or packing for medical, surgical, dental, or veterinary purposes. The appellant refuted the department's claim by stating that neither condition was met in this case, as no pharmaceutical substances were used in manufacturing the tapes and the products were not packed for medical purposes.2. The learned DR for Revenue supported the classification under Chapter 3004.90 by citing precedents such as Johnson & Johnson Ltd. vs. CC, Bombay and Dr. Sabharwal's Bulk Drugs Ltd. vs. CCE, Kanpur. However, the tribunal found that the subject goods did not fall under orthopaedic appliances but rather under the category of wadding, gauze, bandages, and similar articles meant for medical/surgical use. The tribunal noted that there was no material or submission to justify classifying the goods under Chapter 9002 instead of Chapter 30, as per the decisions referenced by the DR.3. The tribunal, after careful consideration, agreed with the impugned order and upheld the classification of the fibreglass casting tapes/splints under Chapter 3004.90. Relying on previous tribunal decisions, the tribunal found no factual basis to deviate from the classification determined in those cases. Consequently, the appeal was dismissed on the grounds of lacking merit, and the impugned order was sustained.By following the precedent set by previous tribunal decisions and analyzing the specific conditions for classification under the relevant chapters, the tribunal concluded that the fibreglass casting tapes/splints should be classified under Chapter subheading 3004.90 of CETA, 1985.
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