Exemption for cannulas under Entry 34 in Notification 21/2002-Cus not applicable to central venous catheters.

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....The Catheters are different from Cannula in structure and function, though there may be certain overlapping in their nature of usage - the exemption available to Cannula as per Entry No.34 in List 37 of Notification No.21/2002-Cus cannot be extended to the CVC manufactured by the appellants - AT....