1999 (12) TMI 313

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....R, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Surgi Plast Ltd. is whether the benefit of notification No. 339/86 dated 11-6-1986 is available to the disposable syringes manufactured by them. The appellants have requested the appeal to be disposed of on merits. We, therefore, heard Shri Ashok Kumar, learned D.R., and perused ....

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....the benefit of exemption and had also given an undertaking to produce within 3 months certificate from the Director General of Health Services that the product manufactured by them is covered by the Notification. Learned D.R. further mentioned that as they failed to submit the certificate a show cause notice was issued to them demanding the duty which was followed by another show cause notice for ....

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.... memorandum of appeal that according to New Lexicon Webster's Dictionary, canula means, a tube used for insertion into a duct or cavity for the purpose of withdrawing fluid or injection medication into the body; that the syringes manufactured by them used for injecting fluid into the body and as such product ought to have been considered as canula. We observe that Sl. No. 9 of the Notification exe....