9911796707
TMI Blog1999 (8) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Collector (Appeals) in the impugned order had held that under the facts and circumstances of the case, the appellant s product Swabs is properly classifiable under Heading 96.03 provided it is made from Carded Cotton in the form of sliver. As such the impugned order classifying it under Heading 56.01 as articles of cotton wadding is set aside. Being aggrieved by this order, Revenue has f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p insure safe use, hold the swab about 1 cm from the tip. Use gently to remove visible dirt and wax around the outer surface of the ear. Avoid probin deeply into the ear canal except whereas the direction for use of soft swabs manufactured by the respondents herein read - When using for ears, grip the swab about 1cm. from the tip and use gently to remove dirt and wax from outer portion of ear. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be called brooms or brushes. He submitted that they are similar to M/s. Johnson Johnson ear buds and therefore, are classifiable under Chapter sub-heading 5601.00. In support of his contention he cited and relied upon the decision of this Tribunal in the case of Johnson Johnson. 5. None appeared for the respondents. However, there is a request for considering the case on merits. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal may be disposed of accordingly. 6. We have heard the submissions of ld. DR. We have also perused the Tariff Headings 56.01 and 96.03. We have also seen the dictionary meaning of the word Swabs. We have also gone through the written submissions submitted by the respondent. 7. Chapter Heading 56.01 covers wadding of textile materials and articles thereof; Cotton Swabs is a textile materi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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