https://www.taxtmi.com/caselaws?id=116919 Imported wound closure strips intended for closing surgical wounds were classified as sterile tissue adhesive for surgical wound closure under Customs Tariff Heading 3006.10, because the catalogue showed use across surgical disciplines, reduction of scarring, prevention of bacterial intrusion, and advantages over suturing or staples. They were therefore treated by their specific surgical function, not as adhesive plasters or dressing materials under Heading 3005.90. The Revenue's challenge to that classification failed, the lower appellate authority's order was affirmed, and the appeal was rejected. en-us Wed, 04 Jan 2006 00:00:00 +0530 Mon, 18 Jun 2012 18:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116919 Imported wound closure strips intended for closing surgical wounds were classified as sterile tissue adhesive for surgical wound closure under Customs Tariff Heading 3006.10, because the catalogue showed use across surgical disciplines, reduction of scarring, prevention of bacterial intrusion, and advantages over suturing or staples. They were therefore treated by their specific surgical function, not as adhesive plasters or dressing materials under Heading 3005.90. The Revenue's challenge to that classification failed, the lower appellate authority's order was affirmed, and the appeal was rejected. Case-Laws Customs Wed, 04 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116919