1996 (8) TMI 288

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....ulswamy, DR, for the Respondent. [Order per : V.P. Gulati, Member (T)]. - The plea in the appeal is for benefit of Notification No. 339/86 in respect of the plastic sheets which are manufactured by the appellants in rectangular and square forms. These sheets are used by the appellants for manufacture of blood-bags. The plea is that these sheets are component parts of the blood-bags. 2.&em....

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....nd parts and accessories thereof of the description specified in the schedule to the notification. Serial No. 32 is claimed to be one under which the appellants' goods are covered. This Serial No. covers plastic bags for preserving blood and its components. The item therefore, covered is plastic bags which are used for preser-ving blood and the components of blood. The learned Sr. Advocate Shri Ra....