https://www.taxtmi.com/caselaws?id=93390 An adhesive plaster marketed as American Poros Plaster was not shown to be surgical dressings or bandages for drawback classification because the sample, literature and medical opinion indicated use for relief of rheumatism, lumbago, neuralgia and similar pain conditions, not for surgery or sterile wound protection. The claim under Heading 1208 therefore failed. The record also showed alteration of the goods description to support drawback, and the wrongly obtained drawback and penalty were treated as justified on the facts. Recovery of the erroneous drawback and the penalty were sustained. en-us Fri, 04 Feb 2000 00:00:00 +0530 Thu, 10 Nov 2011 13:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93390 An adhesive plaster marketed as American Poros Plaster was not shown to be surgical dressings or bandages for drawback classification because the sample, literature and medical opinion indicated use for relief of rheumatism, lumbago, neuralgia and similar pain conditions, not for surgery or sterile wound protection. The claim under Heading 1208 therefore failed. The record also showed alteration of the goods description to support drawback, and the wrongly obtained drawback and penalty were treated as justified on the facts. Recovery of the erroneous drawback and the penalty were sustained. Case-Laws Customs Fri, 04 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93390