1995 (2) TMI 174

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..... a department s appeal filed with reference to the order of Collector (Appeals), Madras No. 68/87 dated 30-6-1987. 2. The Respondents have communicated that they do not want to appear and the case may be decided on merits. 3. Ld. D.R. stated that the goods in question are plaster of paris bandage (BPC) described as such by the Respondents. The rival entries are 3003.30 claimed by the Responden .....

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..... from outside and impregnate it with plaster of paris with the help of binding chemicals like Methyl Cellulose. The impregnated cloth is then cut into required sizes and put up in form for medical use. 7. The plaster of paris powder (medicinal grade) is purchased from M/s. Rama Raju Surgical Cotton Mills Ltd. and such powder is an item mentioned in various pharmacopoea. In fact the respondents th .....

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..... hat Ld. D.R. is correct. Taking note of the appellants own submissions in the revised cross objection of 1991, we note that the dispute regarding facts ceases. The relevant tariff entries applicable to the case are those of the tariff as it stood at the time of clearance during 1986-87. The entry 3004.00 reproduced above clearly and specifically covers such bandages. The goods are classifiable ac .....

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