https://www.taxtmi.com/caselaws?id=85850 Redi Vac wound suction apparatus was held classifiable as an orthopaedic appliance under Heading 90.21 because the technical literature and expert certificates showed use in orthopaedic surgery for wound suction and drainage after operations, including fracture-related treatment. The invoices and bill of entry also described the goods as orthopaedic appliances or fracture equipment, and the Revenue produced no contrary evidence to displace that material. On that basis, the apparatus was treated as falling under Heading 90.21 rather than Heading 9018.39, and the Revenue appeal failed. en-us Fri, 11 Oct 1996 00:00:00 +0530 Mon, 08 Aug 2011 14:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85850 Redi Vac wound suction apparatus was held classifiable as an orthopaedic appliance under Heading 90.21 because the technical literature and expert certificates showed use in orthopaedic surgery for wound suction and drainage after operations, including fracture-related treatment. The invoices and bill of entry also described the goods as orthopaedic appliances or fracture equipment, and the Revenue produced no contrary evidence to displace that material. On that basis, the apparatus was treated as falling under Heading 90.21 rather than Heading 9018.39, and the Revenue appeal failed. Case-Laws Customs Fri, 11 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85850