https://www.taxtmi.com/highlights?id=25415 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 en-us Mon, 19 Oct 2015 12:00:18 +0530 Mon, 19 Oct 2015 12:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25415 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 Highlights Central Excise Mon, 19 Oct 2015 12:00:18 +0530 https://www.taxtmi.com/highlights?id=25415