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of <h1>'Polyester Casting Tape' classified as medical bandage, not fracture appliance. Appeal partly allowed with reduced penalty.</h1> <h3>DR. SABHARWAL’S BULK DRUGS LTD. Versus COMMISSIONER OF C. EX., KANPUR</h3> DR. SABHARWAL’S BULK DRUGS LTD. Versus COMMISSIONER OF C. EX., KANPUR - 2000 (119) E.L.T. 634 (Tribunal) The judgment concerns the classification of 'Polyester Casting Tape' for import. The product is classified under Customs Tariff heading 3005.90 as a bandage for medical purposes, not as a fracture appliance. The appellant's appeal is partly allowed, with a reduced penalty imposed.
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