https://www.taxtmi.com/caselaws?id=355805 Fibreglass casting tapes and splints were treated as articles akin to wadding, gauze and bandages for medical or surgical use, rather than orthopaedic appliances. The Tribunal found no material supporting classification under Chapter heading 9021.90 and relied on earlier decisions holding that such goods may still fall under Chapter 30 even without pharmaceutical impregnation, if they are put up for medical or surgical purposes. They were therefore correctly classifiable under Chapter subheading 3004.90 and not under 9021.90. en-us Fri, 01 Sep 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355805 Fibreglass casting tapes and splints were treated as articles akin to wadding, gauze and bandages for medical or surgical use, rather than orthopaedic appliances. The Tribunal found no material supporting classification under Chapter heading 9021.90 and relied on earlier decisions holding that such goods may still fall under Chapter 30 even without pharmaceutical impregnation, if they are put up for medical or surgical purposes. They were therefore correctly classifiable under Chapter subheading 3004.90 and not under 9021.90. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355805