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TMI Blog2018 (2) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... erial on record and no acceptable submission also from the appellant to hold that the classification of the subject item be under Chapter 9002 instead of Chapter 30. Appeal dismissed - decided against appellant. - E/478/2004-DB - Final Order No. 21854/2017 - Dated:- 1-9-2017 - SHRI S.S. GARG, JUDICIAL MEMBER AND SHRI ASHOK K. ARYA, TECHNICAL MEMBER For The Appellant : Mr. Shridev Vyas, Advocate For The Respondent : Dr. J. Harish, AR ORDER Per : ASHOK K. ARYA The appellant is in appeal against the Order-in-Appeal No.177/2004 dated 31.3.2004 whereunder the item viz., fibreglass casting tapes/splints has been held as classifiable under Chapter subheading 3004.90 of Central Excise Tariff Act (CETA), 1985. 2. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The samples were not drawn. The packing material is not available to substantiate department s claim. Clearly, therefore, the second condition is also not fulfilled. (iv) Clearly, therefore, classification under Chapter 30.04 is not applicable. The department has not been able to substantiate their claim for classification under this Heading. Clearly, therefore, the classification claimed by the department cannot be sustained. 5. The learned DR for Revenue reiterates the impugned order and in support of the classification of the said goods under Chapter 3004.90, cites the following decisions: * Johnson Johnson Ltd. vs. CC, Bombay: 1999 (105) ELT 177 (Tribunal) * Dr. Sabharwal s Bulk Drugs Ltd. vs. CCE, Kanpur: 2000 (119) ELT 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etail sale for use of medical, surgical, dental or veterinary purposes . They are textile fabrics coated with polyurethane which specifically appears against sub-heading 5903.20. However, Section Note 1(e) of Section 11 under which Chapter 59 falls, excludes articles of 30.05 and 30.06. In other words, goods classifiable under Heading 30.05 are excluded from the scope of Chapter 59. The goods imported are similar to adhesives, plasters or bandages put up in packing for retail sale and also have adhesive layer and are hence correctly classifiable under sub-heading 3005.10 which covers adhesive dressings and other articles having adhesive layers. For the purpose of Heading 30.05 it is not an essential requirement that all bandages are to be c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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