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Central Excise - Highlights / Catch Notes

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The Catheters are different from Cannula in structure and ...

Central Excise

October 19, 2015

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 - AT

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