1996 (10) TMI 164

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.... [Order per : Shiben K. Dhar, Member (T)]. - This revenue appeal is directed against order dated 28-3-1989 of Collector of Customs (Appeals). 2. The appellants imported Redi Vac Wound Suction apparatus. These were assessed by Customs Authorities under CTH 9018.39. The appellants claimed assessment under CTH 90.21 read with Customs Notification 311/86. In this appeal, Collector of Cus....

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.... It further adds that in reconstructive vascular surgery of the lower limb and following amputations for obliterative arterial disease, by using suction drainage it is possible to dispense with pressure dressings. There is a certificate from Dr. Daraisamy, M.S Ortho certifying that Redi vac wound closure belongs to Orthopaedic appliances. Another certificate from Prof. S. Soondarapandian, M.S. (Ge....