1999 (8) TMI 149

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..... None, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - Ld. Collector (Appeals) in the impugned order had held that under the facts and circumstances of the case, the appellant's product "Swabs is properly classifiable under Heading 96.03 provided it is made from Carded Cotton in the form of sliver. As such the impugned order classifying it under Heading 56.01 as articles of ....

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.... & Johnson inasmuch as the direction for use in Johnson's buds read - "To help insure safe use, hold the swab about 1 cm from the tip. Use gently to remove visible dirt and wax around the outer surface of the ear. Avoid probin deeply into the ear canal except whereas the direction for use of soft swabs manufactured by the respondents herein read - "When using for ears, grip the swab about 1c....

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....ts that Chapter sub-heading 9603.00 covers items like brooms, brushes etc. that cotton swabs cannot be called brooms or brushes. He submitted that they are similar to M/s. Johnson & Johnson ear buds and therefore, are classifiable under Chapter sub-heading 5601.00. In support of his contention he cited and relied upon the decision of this Tribunal in the case of Johnson & Johnson. 5. None ....

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....en prayed that the product in question may be classified under Chapter sub-heading 9603.00, and the appeal may be disposed of accordingly. 6. We have heard the submissions of ld. DR. We have also perused the Tariff Headings 56.01 and 96.03. We have also seen the dictionary meaning of the word Swabs. We have also gone through the written submissions submitted by the respondent. 7. C....