https://www.taxtmi.com/caselaws?id=93581 Infusion sets manufactured by the assessee were examined for exemption under Notification No. 339/86-C.E., Sl. No. 23. The Tribunal noted that the Calcutta High Court had already held the relevant goods to be covered by the notification and that several Tribunal decisions had followed that view. It distinguished the Madras High Court ruling relied upon by the assessee because it concerned different goods and a different customs context involving scalp vein sets. On that basis, the contrary authority was treated as inapplicable and the exemption claim was not accepted; the appellate order denying the benefit was upheld. en-us Mon, 15 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 14:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93581 Infusion sets manufactured by the assessee were examined for exemption under Notification No. 339/86-C.E., Sl. No. 23. The Tribunal noted that the Calcutta High Court had already held the relevant goods to be covered by the notification and that several Tribunal decisions had followed that view. It distinguished the Madras High Court ruling relied upon by the assessee because it concerned different goods and a different customs context involving scalp vein sets. On that basis, the contrary authority was treated as inapplicable and the exemption claim was not accepted; the appellate order denying the benefit was upheld. Case-Laws Central Excise Mon, 15 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93581