2006 (12) TMI 443

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal dated 5-3-2001 which set aside the Order-in-Original that confirmed the demand and imposed penalty. 2. The issue involved in this case is regarding applicability of Notification No. 339/86 to the respondent's product 'Infusion set'. It is the contention of the Revenue that the respondents are not e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... interfered. 5. Considered the submissions made by both sides and perused the record. The dispute regarding eligibility of notification No. 339/86 has been clearly brought by the Commissioner (Appeals) in his Order-in-Appeal which reads as under :- "I find that in this case, the CEGAT has remanded the case back only to consider the evidence relating to the use of the goods and then pass prop .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ants have produced the certificate from Beach Candy Hospital and Research Centre, Bombay; Dr. Pardiwala's Nursing Home, Bombay and from Dr. V.K. Desai, Mumbai that the IV sets manufactured by the appellants are also known as infusion sets and these are used for giving intravenous fluid and other parenteral drugs. These are used over a long period of time in the indoor patients. Thus these are for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X