1998 (9) TMI 184

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.... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the order of Collector of Customs (Appeals), Bombay upholding the Assistant Collector's order classifying "Deltalite Casting Tapes" imported by the appellants herein under sub-heading 3005.10 of the Schedule to the Customs Tariff Act, 1975, rejecting the importers' claim for classification under s....

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....of Section 11 under which Chapter 59 falls, excludes articles of 30.05 and 30.06. In other words, goods classifiable under Heading 30.05 are excluded from the scope of Chapter 59. The goods imported are similar to adhesives, plasters or bandages put up in packing for retail sale and also have adhesive layer and are hence correctly classifiable under sub-heading 3005.10 which covers adhesive dressi....

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.... and are different from the type of goods covered in terms of HSN Explanatory Notes to Heading 90.21 at page 1498 of Vol. IV, which states under the Heading "splints and other fracture appliances", that some articles designed for fitting on to the patient e.g. wire, zinc or wooden cradles for holding the limbs, plaster bandage splints, fracture appliances for ribs, etc., are considered as other fr....