Intravenous cannulae qualified for exemption as long-term use goods; the precedent cited did not fit the facts.

Intravenous cannulae were found eligible for exemption under Notification No. 339/86-C.E. as cannulae for long-term use, because the departmental challenge did not dispute the factual finding on long-term use. The cited precedent was held inapplicable since it did not address the same factual issue. Medical certificates had treated a cannula as equivalent to an infusion set, but that point was not the basis of the appeal and did not affect the result. The exemption therefore remained available and the departmental appeal failed.

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Issues: Whether intravenous cannulae were eligible for exemption under Notification No. 339/86-C.E. as cannulae for long-term use.

Analysis: The departmental appeal did not dispute the finding that the goods were for long-term use. The cited precedent did not address the same factual question and was not applicable to the controversy. The medical certificates relied upon below were observed to treat a cannula as equivalent to an infusion set, but that point was not a ground in the appeal and did not affect the result.

Conclusion: The exemption was held available and the appeal failed.

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