2005 (4) TMI 331

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.... 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 classify it under Heading....

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....lacement 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. 3. Considering the Chapter Notes of the HSN, it is found that such Laminaria Sea-Tangle would be falling und....