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Issues: Classification of imported goods under different headings - Heading 99.04, Heading 3006.10, and Heading 1212.99.
Analysis: 1. The appellants imported items known as 'C Tanble Tents (Laminaria Tents)' and disputed their classification. The appellant claimed classification under Heading 99.04 as a contraceptive, while the Revenue issued a Show Cause Notice proposing to classify it under Heading 3006.10. Later, a corrigendum was issued proposing to reclassify the goods under Heading 1212.99, not 3006.10, after the importer contested that the goods were not sterilized and thus not in the nature of medicaments excluded from Chapter 30. 2. The items in question were found to be hygroscopic cervical dilators used for cervical dilation or softening in various medical procedures, such as cervical stenosis related to dysmenorrhea, placement and removal of intrauterine devices, radium placement, and drainage of the uterine cavity. None of these uses indicated that the goods were contraceptives, contradicting the importer's claim for classification under Heading 99.04. 3. Considering the Chapter Notes of the Harmonized System Nomenclature (HSN), it was determined that the Laminaria Sea-Tangle goods would fall under Heading 3006.10 if sterile. However, as the imported goods were non-sterile, they were deemed appropriately classifiable under Heading 1212.99 of the Customs Tariff. The demands made in the Show Cause Notice dated 29-12-1998 were to be upheld within the normal period of six months from that date under Heading 1212.90, requiring a remittance to calculate the demands accordingly. 4. The appeal was partially allowed, with the decision to remand the case to the Deputy Commissioner to recalculate the duty under Heading 1212.90. This judgment clarified the classification of the imported goods and the applicable tariff headings based on their nature and use, ensuring proper assessment and collection of duties in accordance with the Customs Tariff.
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