https://www.taxtmi.com/caselaws?id=84011 Plaster of paris bandages made by impregnating gauze cloth with plaster of paris and cutting it into medical-use sizes fall under Heading 3004.00 as bandages and similar medical articles. That heading specifically covers gauze, bandages and similar articles put up for medical, surgical, dental or veterinary purposes, including articles impregnated or coated with pharmaceutical substances. The specific description prevails over classification as medicaments under Heading 3003.30. The departmental classification under Heading 3004.00 was therefore upheld. en-us Tue, 07 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 12:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84011 Plaster of paris bandages made by impregnating gauze cloth with plaster of paris and cutting it into medical-use sizes fall under Heading 3004.00 as bandages and similar medical articles. That heading specifically covers gauze, bandages and similar articles put up for medical, surgical, dental or veterinary purposes, including articles impregnated or coated with pharmaceutical substances. The specific description prevails over classification as medicaments under Heading 3003.30. The departmental classification under Heading 3004.00 was therefore upheld. Case-Laws Central Excise Tue, 07 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84011