2005 (4) TMI 331

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..... on, Member (T)]. The appellants have imported certain items which are called as C Tanble Tents (Laminaria Tents) . There is a dispute on the classification of the imported goods, the appellant is claiming classification under Heading 99.04 as contraceptive, while Revenue issues a Show Cause Notice and proposes demands, proposing to classify it under Heading 3006.10 vide demand notice dated .....

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..... rauterine devices. (iii) Radium placement, (iv) Drainage of uterine cavity. None of the above examples indicate the use of these goods as a contraceptive. Therefore their classification cannot be arrived at under Heading 99.04 as pleaded by the importers. 3. Considering the Chapter Notes of the HSN, it is found that such Laminaria Sea-Tangle would be falling under Heading 3006.10, if s .....

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