2000 (5) TMI 292

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....h, SDR, for the Respondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Compack Labs the matter relates to the eligibility of the Notification No. 339/86-C.E., dated 11-6-1986 under Sl. No. 23 of the Table annexed to that notification. 2. We have heard Shri A.R. Madho Rao, Advocate for the appellants and Shri Satnam Singh, SDR for respondent-Revenue. We....

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....r-in-original dated 14-2-1992 the Assistant Collector of Central Excise had already allowed the benefit of Notification No. 339/86-C.E. to the products in question and had observed that from the samples it was seen that the infusion sets manufactured by the party were made of plastics and were required to be thrown away after one time use and therefore, it could not be said that such infusion sets....

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....-2-1992 we also find that the Calcutta High Court decision is dated 14-2-1991 and admittedly covered the goods in dispute. This decision has been followed by the Tribunal in a number of cases. 6. The learned advocate referred to the Madras High Court decision in the case of Unival Surgical Traders v. Union of India - 1994 (114) E.L.T. 811 (Mad). It was a customs matter and related to the i....