2015 (3) TMI 289

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....ri S Nathan, Dy. Commissioner (AR) ORDER Per: P. R. Chandrasekharan: The application for early hearing is made on the ground that issue related to classification of certain products imported by the appellant M/s. Royal Chemists and the appellant is a regular importer. The Revenue seeks change of classification and denial of notification benefits in respect of the imported items holding th....

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....o Orthopedic use and hence, they are classifiable under Chapter 90. 3. The ld. A.R., on the other hand, submits that in terms of Note 1(b) to Chapter 90, the said chapter does not include products which derive their property solely from their elasticity. Such products may be classified under chapter 63 as textile articles and would not fall under chapter 90. He also refers to Note 6, which defi....