2000 (1) TMI 282

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..... Babu, DR, for the Respondents. [Order per: Jyoti Balasundaram, Member (J)]. - The correct classi-fication of product called 'Polyester Casting Tape imported by the appellants herein arises for determination in this appeal. According to the Revenue, it merits classification under heading 3005.90 of the Schedule to the Customs Tariff Act while the importer claims classification under Customs Tar .....

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..... se of fracture and it is a substitute in place of plaster of paris. On exposure to moisture, the tape hardens and provides firm support. It provides additional facility of ventilation which is not available in the more commonly used plaster of paris casting. It is a tape used for orthopaedic purposes and not an appliance in any sense of the term. We also find that in the case of Johnson & Johnson .....

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..... esent case and therefore, following the ratio thereof, we hold that classification done by the Department under Customs Tariff heading 3005.90 is correct. The confiscation of goods is also upheld having regard to the fact that the appellants did not have a valid import licence which was required for import of goods falling under heading 3005. The redemption fine of Rs. 3 lakhs requires no interfer .....

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