https://www.taxtmi.com/caselaws?id=99498 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. en-us Sat, 24 Mar 2001 00:00:00 +0530 Fri, 27 Jan 2012 15:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99498 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. Case-Laws Central Excise Sat, 24 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99498