https://www.taxtmi.com/caselaws?id=468509 Imported orthopedic synthetic castings and pop bandages were treated as bandage-like articles impregnated or coated with pharmaceutical substances for therapeutic use, so classification under Heading 3005 of the Customs Tariff Act was upheld over Heading 9021 10 00. On confiscation consequences, redemption fine could not be retained because the goods were recorded as not available, but penalty remained sustainable where the goods were still liable to confiscation. The adjudication also recognised the statutory option to pay 25% of the penalty. The result was limited relief only by deletion of redemption fine, with reclassification and penalty otherwise sustained. en-us Mon, 15 Oct 2018 00:00:00 +0530 Mon, 11 May 2026 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468509 Imported orthopedic synthetic castings and pop bandages were treated as bandage-like articles impregnated or coated with pharmaceutical substances for therapeutic use, so classification under Heading 3005 of the Customs Tariff Act was upheld over Heading 9021 10 00. On confiscation consequences, redemption fine could not be retained because the goods were recorded as not available, but penalty remained sustainable where the goods were still liable to confiscation. The adjudication also recognised the statutory option to pay 25% of the penalty. The result was limited relief only by deletion of redemption fine, with reclassification and penalty otherwise sustained. Case-Laws Customs Mon, 15 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468509