https://www.taxtmi.com/caselaws?id=89367 Imported Deltalite Casting Tapes were classified as adhesive dressings and similar articles under sub-heading 3005.10 rather than as orthopaedic or fracture appliances under sub-heading 9021.19. The goods, being polyester cotton material coated with polyurethane resin and carrying an adhesive layer, fell within Heading 30.05; the relevant Section Note excluding articles of Heading 30.05 from Chapter 59 supported that classification. They were not treated as splints or other fracture appliances under Heading 90.21 because they were not devices, instruments or appliances designed for fitting on to the patient. Classification under sub-heading 3005.10 was upheld. en-us Wed, 02 Sep 1998 00:00:00 +0530 Mon, 26 Sep 2011 15:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89367 Imported Deltalite Casting Tapes were classified as adhesive dressings and similar articles under sub-heading 3005.10 rather than as orthopaedic or fracture appliances under sub-heading 9021.19. The goods, being polyester cotton material coated with polyurethane resin and carrying an adhesive layer, fell within Heading 30.05; the relevant Section Note excluding articles of Heading 30.05 from Chapter 59 supported that classification. They were not treated as splints or other fracture appliances under Heading 90.21 because they were not devices, instruments or appliances designed for fitting on to the patient. Classification under sub-heading 3005.10 was upheld. Case-Laws Customs Wed, 02 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89367