2005 (12) TMI 372

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant. Shri H.C. Verma, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal is directed against the finding of Commissioner (Appeals) that infusion sets and scalp vein sets and BT sets manufactured by the appellant would not be eligible tor exemption under Notification No. 339/86. The impugned order was passed on an appeal filed by the Revenue before the Com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T. 400 in the case of CCE, Coimbatore v. Saberwal Surgical (P) Ltd.] and the Hon'ble Madras High Court in the case of Unival Surgical Traders v. Union of India reported as 1999 (114) E.L.T. 811 and it was held that it would qualify to be considered 'Intravenous canulae and tubing for long term use'. In regard to the meaning of the term long term use the Hon'ble Madras High Court observed as under ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der that samples of BT sets, infusion sets and scalp vein sets "consist inter alia essentially of a canulae in the form of a needle and a tube". Therefore, the finding recorded by the Commissioner (Appeals), without examining the samples, that BT sets and infusion sets are only needle and therefore are not intravenous canulae cannot be sustained. The Assistant Commissioner has also followed expert....