1. Bone Cement being akin to dental cement falls under H. 30.04/05. 1983 ECR 1344D (T).

2. "Preg Colour" Pregnancy Test Kit and Diagnostic Reagent for detecting HCG in urine is "agglutinating sera", classifiable under CTA: SH. 3002.10, and is eligible for duty free import in terms of S. No. 216 of Schedule A to Notfn. No. 208/81-Cus. 1997 (72) ECR 717 (T).

3. Deltalite Casting Tapes—Impugned imported goods which are made of cotton material coated with polyurethane resin are similar to adhesives, plasters or bandages put up in packing for retail sale which are covered by CTA: H. 30.05. Though they are textile fabrics coated with polyurethane which are specifically covered by SH. 5903.20, Sec-tion Note 1(e) excludes articles falling under H. 30.05 from the scope of Ch. 59. Therefore, since the goods also have an adhesive layer, they are correctly classifiable under SH. 3005.10 which covers adhesive dressings and other articles with adhesive layers. According to the HSN Explanatory Notes to H. 30.05, the goods remain under H. 30.05 even if they are not covered or coated with a pharmaceutical substance, since only plastic coated fracture bandages in the form of packing which are not for retail sale are excluded from H. 30.05. Deltalite Casting Tapes do not fall under H. 9021.19 which covers "splints and other fracture appliances" since they are different from splints for orthosis and are not devices, instru-ments or appliances covered by H. 90.21. Therefore, the imported Deltalite Casting Tapes are classifiable under CTA: SH. 3005.10 as adhesive dressings or articles with adhesive layers. 1999 (82) ECR 176