2018 (10) TMI 2068

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.... MR C J MATHEW, MEMBER (TECHNICAL) None for the appellant Shri Ramesh Kumar, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW M/s Elder Pharmaceuticals Ltd is in appeal against order-in-original no. 101/2009 CC(I) JNCH dated 13th May 2009 of Commissioner of Customs (Appeals), Nhava Sheva in which the import of 'orthopedic synthetic castings and pop bandages' agai....

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....ubstances justifying inclusion under heading intended for 'bandages'. Drawing our attention to the technical literature pertaining to the goods, he contends that the bandages, in relation to treatment of orthopedic injuries, is also not close to being an appliance, and the description in the Explanatory Notes makes it clear that these are intended for specific purpose and not therapeutically. 3....