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The Catheters are different from Cannula in structure and function, though there may be certain overlapping in their nature of usage - the exemption available to Cannula as per Entry No.34 in List 37 of Notification No.21/2002-Cus cannot be extended to the CVC manufactured by the appellants - Tri

Central Excise - The Catheters are different from Cannula in structure and function, though there may be certain overlap .....

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