TaxTMI 
TaxTMI 
2018 (2) TMI 1226
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....d. 3. The matter pertains to classification of the item viz., fibreglass casting tapes/splints. The appellant's stand is that the subject goods are classifiable under Chapter heading 9021.90 whereas the department's stand is that these goods are classifiable under 3004.90 of CETA. 4. The main submissions of the appellant are as follows: (i) It is submitted that under Chapter 30, the products covered are wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices). These products, the heading provided, should be either (1) impregnated or coated with pharmaceuticals substance or (2) put up in form or packing for medical, surgical, dental or veterinary purposes. Thus, in order to merit classification....
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....ully considered the facts of the case and the submissions of both the sides, we are of the view that subject goods are not in the category of orthopaedic appliances, which could find classification under Chapter 9002. The said goods actually are in the category of wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), which are meant for use in medical/surgical purpose. We find that the Tribunal for the similar items as pointed by the learned DR has given decisions in the cases of Johnson & Johnson Ltd. (supra) and Dr. Sabharwal's Bulk Drugs Ltd. (supra). There is no material on record and no acceptable submission also from the appellant to hold that the classification of the subject item be un....
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....nce since only those plastic coated fracture bandages which are in the form of packing which is not for retail sale, are excluded, according to the HSN Explanatory Notes to Heading 30.05 at page 439-440 of Vol. II and hence even though the goods in question have not been determined to be covered/coated with pharmaceutical substance, they would still remain under Heading 30.05. The claim of the importers that the goods are orthopaedic appliances/splint for fracture application and hence covered as fracture appliances under sub-heading 9021.19 is not tenable, since the goods are different from splints for orthosis 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....