Classification of fibreglass casting tapes and splints favoured Chapter 3004.90 as medical-use articles, not orthopaedic appliances.

Fibreglass casting tapes and splints were treated as articles akin to wadding, gauze and bandages for medical or surgical use, rather than orthopaedic appliances. The Tribunal found no material supporting classification under Chapter heading 9021.90 and relied on earlier decisions holding that such goods may still fall under Chapter 30 even without pharmaceutical impregnation, if they are put up for medical or surgical purposes. They were therefore correctly classifiable under Chapter subheading 3004.90 and not under 9021.90.

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Issues: Whether fibreglass casting tapes/splints were classifiable under Chapter subheading 3004.90 of the Central Excise Tariff Act, 1985 or under Chapter heading 9021.90.

Analysis: The goods were found to be akin to wadding, gauze, bandages and similar articles meant for medical or surgical use, and not orthopaedic appliances. The record did not furnish material to support classification under Chapter 9021.90. The Tribunal relied on earlier decisions involving similar goods and held that such items, even if not shown to be impregnated with pharmaceutical substances, could still fall within Chapter 30 where they are put up for medical or surgical purposes.

Conclusion: The goods were correctly classifiable under Chapter subheading 3004.90 and not under Chapter heading 9021.90, against the assessee.

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