https://www.taxtmi.com/caselaws?id=85911 Notification No. 339/86 did not extend exemption to rectangular and square plastic sheets used to make blood-bags, because the notification covered medical and surgical instruments and their specified parts and accessories, including plastic bags for preserving blood and its components. The sheets were only inputs or raw materials requiring further processing and fitment before becoming blood-bags, and could not be treated as parts or accessories of blood-bags in their existing form. As a result, the exemption claim failed. en-us Fri, 02 Aug 1996 00:00:00 +0530 Mon, 08 Aug 2011 18:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85911 Notification No. 339/86 did not extend exemption to rectangular and square plastic sheets used to make blood-bags, because the notification covered medical and surgical instruments and their specified parts and accessories, including plastic bags for preserving blood and its components. The sheets were only inputs or raw materials requiring further processing and fitment before becoming blood-bags, and could not be treated as parts or accessories of blood-bags in their existing form. As a result, the exemption claim failed. Case-Laws Central Excise Fri, 02 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85911