1995 (2) TMI 174

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....er per : S.K. Bhatnagar, Vice President]. - This is a department's appeal filed with reference to the order of Collector (Appeals), Madras No. 68/87 dated 30-6-1987. 2. The Respondents have communicated that they do not want to appear and the case may be decided on merits. 3. Ld. D.R. stated that the goods in question are plaster of paris bandage (BPC) described as such by the Respondents....

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....ribed in details. It shows that the respondent purchase gauze cloth from outside and impregnate it with plaster of paris with the help of binding chemicals like Methyl Cellulose. The impregnated cloth is then cut into required sizes and put up in form for medical use. 7. The plaster of paris powder (medicinal grade) is purchased from M/s. Rama Raju Surgical Cotton Mills Ltd. and such powder ....