According to the Explanatory Notes, heading No 30.04 covers, on the one hand, articles such as wadding, gauze, bandages and the like, of textile, paper, plastic, etc., impregnated or coated with pharmaceutical substances (including counter-irritant substances) for medical or surgical purposes and, on the other, wadding and gauze for dressings (usually of absorbent cotton) and bandages, etc., not impregnated or coated with pharmaceutical substances but clearly recognisable (e.g., because of the labels affixed or special folding) as being for sale directly without re-packing to users (private persons, hospitals, etc.) for use for medical or surgical purposes.
