https://www.taxtmi.com/caselaws?id=352806 I.V. cannulas were held to fall within the exemption entry for disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels, as well as cannula for intra-corporal spaces. The Tribunal applied its earlier rulings construing the notification on its own terms and treated "blood vessels" as an independent expression that was not narrowed to exclude I.V. cannulas. Reliance on a departmental circular and DGHS opinion was rejected. The exemption therefore applied, and the demand and penalty could not survive. en-us Mon, 10 Jul 2017 00:00:00 +0530 Mon, 15 Jan 2018 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352806 I.V. cannulas were held to fall within the exemption entry for disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels, as well as cannula for intra-corporal spaces. The Tribunal applied its earlier rulings construing the notification on its own terms and treated "blood vessels" as an independent expression that was not narrowed to exclude I.V. cannulas. Reliance on a departmental circular and DGHS opinion was rejected. The exemption therefore applied, and the demand and penalty could not survive. Case-Laws Central Excise Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352806