1998(09)LCX0159

IN THE CEGAT, COURT NO. II, NEW DELHI

Shri P.C. Jain, Member (T) and Ms. Jyoti Balasundaram, Member (J)

JOHNSON & JOHNSON LTD.

Versus

COLLECTOR OF CUSTOMS, BOMBAY

Final Order No. 674/98-D, dated 2-9-1998 in Appeal No. C/171/94-B2

Advocated By : Shri J.R. Cama, Advocate, for the Appellant.

Shri R.S. Sangia, JDR, for the Respondent.

[Order per : Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the order of Collector of Customs (Appeals), Bombay upholding the Assistant Collector’s order classifying “Deltalite Casting Tapes” imported by the appellants herein under sub-heading 3005.10 of the Schedule to the Customs Tariff Act, 1975, rejecting the importers’ claim for classification under sub-heading 9021.19.

2. We have heard Shri J.R. Cama, learned Advocate and Shri R.S. Sangia, learned JDR.

3. The imported goods are a polyester cotton material coated with polyurethane resin, said to offer controlled rigidity which allows the doctor to provide greater strength where it is needed at the fracture site. The goods are akin to those covered by Heading 30.05 which covers “wadding gauges, bandages and similar articles (e.g. dressings, adhesive plaster, poultices) impregnated or coated with pharmaceutical substances provided these are put up in forms of packings for retail sale for use of medical, surgical, dental or veterinary purposes”. They are textile fabrics coated with polyurethane which specifically appears against 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 covered/ coated with pharmaceutical substance since only those plastic coated fracture bandages which are in the form of packing which is not for retail sale, are excluded, according to the HSN Explanatory Notes to Heading 30.05 at page 439-440 of Vol. II and hence even though the goods in question have not been determined to be covered/coated with pharmaceutical substance, they would still remain under Heading 30.05. The claim of the importers that the goods are orthopaedic appliances/splint for fracture application and hence covered as fracture appliances under Heading 9021.19 is not tenable, since the goods are different from splints for orthosis and are different from the type of goods covered in terms of HSN Explanatory Notes to Heading 90.21 at page 1498 of Vol. IV, which states under the Heading “splints and other fracture appliances”, that some articles designed for fitting on to the patient e.g. wire, zinc or wooden cradles for holding the limbs, plaster bandage splints, fracture appliances for ribs, etc., are considered as other fracture appliances. The goods in question are not in the nature of a device/instrument/appliance and hence cannot be considered as coming within the coverage of Heading 90.21.

4. In the light of the above discussion, we hold that the Deltalite Casting Tapes imported by the appellants herein fall for classification under sub-heading 3005.10 of the Customs Tariff Act, uphold the impugned order and reject the appeal.

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Equivalent 1999 (105) ELT 177 (Tribunal)