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Issues: Classification of imported goods under Customs Tariff Heading 3006.10 vs. 3005.90
The judgment concerns the classification of "wound closure strips" imported by the respondents under Customs Tariff Heading (CTH) 3006.10 as "sterile tissue adhesive for surgical wound closure," challenged by the Revenue who argues for classification under CTH 3005.90 covering adhesive plasters and dressings. The Tribunal notes that the goods are used for closing surgical wounds in various medical fields, minimizing scarring, preventing bacterial intrusion, and offering advantages over traditional suturing methods. Emphasizing that the strips are for surgical wound closure and not adhesive plasters for dressing, the Tribunal concludes they fall under CTH 3006.10 as sterile surgical wound closures, upholding the lower appellate authority's classification. In the absence of representation from the respondents, the Tribunal considers the catalogue filed with cross objections, highlighting the specific use of the wound closure strips in orthopaedic, general, ENT, ophthalmic, and neurosurgery. The catalogue details the benefits of the strips in minimizing scarring, preventing infections, and improving patient comfort compared to traditional suturing methods. Based on this evidence, the Tribunal determines that the strips are designed for closure of surgical wounds, emphasizing their sterile nature, and therefore supports the classification under CTH 3006.10 as decided by the lower appellate authority, dismissing the Revenue's appeal. The Tribunal's decision is grounded in the understanding that the wound closure strips serve a distinct purpose in surgical wound closure, offering benefits beyond traditional adhesive plasters. By highlighting the specific advantages of the strips in reducing scarring, preventing infections, and enhancing patient comfort, the Tribunal establishes that their intended use aligns with CTH 3006.10 for sterile tissue adhesive for surgical wound closure. This analysis underscores the importance of considering the functional and intended purpose of goods in their classification under the Customs Tariff, ensuring accurate categorization based on their unique characteristics and applications.
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