https://www.taxtmi.com/caselaws?id=115254 The appeal was partially allowed, remanding the case to the Deputy Commissioner to recalculate the duty under Heading 1212.90. The judgment clarified the classification of the imported goods as hygroscopic cervical dilators, appropriately classifiable under Heading 1212.99 due to being non-sterile. This decision ensured the proper assessment and collection of duties in accordance with the Customs Tariff, rejecting the importer's claim for classification under Heading 99.04 as contraceptives. en-us Tue, 05 Apr 2005 00:00:00 +0530 Fri, 25 May 2012 11:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115254 The appeal was partially allowed, remanding the case to the Deputy Commissioner to recalculate the duty under Heading 1212.90. The judgment clarified the classification of the imported goods as hygroscopic cervical dilators, appropriately classifiable under Heading 1212.99 due to being non-sterile. This decision ensured the proper assessment and collection of duties in accordance with the Customs Tariff, rejecting the importer's claim for classification under Heading 99.04 as contraceptives. Case-Laws Customs Tue, 05 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115254