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2017 (12) TMI 1075 - AT - Central ExciseClassification of goods - various instruments and appliances used in medical, surgical dental or veterinary sciences including I.V. Cannulas - whether the subject goods 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? - benefit of 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. Held that: - similar issue decided in the case of 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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