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2017 (6) TMI 414 - AT - Central ExciseWhether I.V. Cannulas fall within the scope of the term "Disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for intra-corporal spaces" or otherwise - N/N. 6/2002 dated 01/03/2002, after amendment vide N/N. 6/2003-CE dated 01/03/2003, read with N/N. 21/2002-CU dated 01/03/2002 and continued to be exempted under such similar N/N. 6/2006-CE. Held that: - the issue herein is squarely covered by the precedent orders of this Tribunal in M/s Becton Dickinson India Pvt. Ltd. Versus CCE, Delhi –III [2015 (6) TMI 335 - CESTAT NEW DELHI], where it was held that On the basis of the certificates of various experts certifying that the scalp vein infusion sets, in question, are Cannula which can be used for blood vessels, the Tribunal held that the same would be eligible for exemption - the appellants are eligible for exemption for i. v. cannula manufactured by them - appeal allowed - decided in favor of appellant.
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