2005 (4) TMI 331

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....handan, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The appellants have imported certain items which are called as 'C Tanble Tents (Laminaria Tents)'. There is a dispute on the classification of the imported goods, the appellant is claiming classification under Heading 99.04 as contraceptive, while Revenue issues a Show Cause Notice and proposes demands, proposing to cla....

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....lity resulting from cauterization or conization. (ii)     Placement and removal of intrauterine devices. (iii)   Radium placement, (iv)   Drainage of uterine cavity. None of the above examples indicate the use of these goods as a contraceptive. Therefore their classification cannot be arrived at under Heading 99.04 as pleaded by the importers. ....