https://www.taxtmi.com/caselaws?id=248911 Synthetic Casting Tape was treated as prima facie classifiable under Heading 3005 rather than Heading 9021 because the goods were viewed as bandages or articles for medical use, consistent with the HSN note to Heading 3005 and earlier decisions on similar casting tapes. For interim relief, the plea of limitation and absence of suppression was relevant, but the prima facie merits did not justify a full waiver of pre-deposit. Partial relief was granted instead, with a pre-deposit directed and recovery of the balance stayed on compliance. en-us Wed, 19 Mar 2014 00:00:00 +0530 Sat, 28 Jun 2014 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248911 Synthetic Casting Tape was treated as prima facie classifiable under Heading 3005 rather than Heading 9021 because the goods were viewed as bandages or articles for medical use, consistent with the HSN note to Heading 3005 and earlier decisions on similar casting tapes. For interim relief, the plea of limitation and absence of suppression was relevant, but the prima facie merits did not justify a full waiver of pre-deposit. Partial relief was granted instead, with a pre-deposit directed and recovery of the balance stayed on compliance. Case-Laws Customs Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248911