1995 (11) TMI 177

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....he Respondents. [Order per : Gowri Shankar, Member (T)]. - The issue for decision in this appeal is the classification of contact lens solution manufactured by the appellant. 2. The appellant was not present at the hearing, and no request for adjournment has also been received. Notice of hearing is seen to have been received on 3-11-1995. Therefore, after hearing the Departmental Rep....

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....ppellant claims that the product referred to in Note 3 to Chapter 33 refer to such kind of solution which can be poured directly into the eye for the purpose of cleaning lenses, whereas the product manufacured by the appellant is used in contact lenses after the lenses are taken out from the eye. The appellant has not cited any evidence in support of its claim that there are two kinds of solutions....