https://www.taxtmi.com/caselaws?id=84102 Tariff classification of the imported "Bio Health Heater" depended on its essential nature, functional character and market identity rather than incidental non-medical uses. The product was neither a general-purpose plastic article nor an orthopaedic appliance; its construction, medical application and market use placed it within the residuary entry for medical appliances under Heading 9018.90 of the Customs Tariff Act, 1975. Classification under Heading 3926.90 and Heading 9021.19 was therefore excluded. As the rejected plastic classification formed the basis for confiscation and consequential sanctions, redemption fine and penalty were not justified and were set aside. en-us Fri, 10 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 17:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84102 Tariff classification of the imported "Bio Health Heater" depended on its essential nature, functional character and market identity rather than incidental non-medical uses. The product was neither a general-purpose plastic article nor an orthopaedic appliance; its construction, medical application and market use placed it within the residuary entry for medical appliances under Heading 9018.90 of the Customs Tariff Act, 1975. Classification under Heading 3926.90 and Heading 9021.19 was therefore excluded. As the rejected plastic classification formed the basis for confiscation and consequential sanctions, redemption fine and penalty were not justified and were set aside. Case-Laws Customs Fri, 10 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84102