2000 (5) TMI 292 - AT - Central Excise

Infusion sets for long-term use are not entitled for benefit of Notification No. 339/86-C.E.,

Summary

The appeal by M/s. Compack Labs questioned the eligibility of Notification No. 339/86-C.E. The Assistant Collector approved the benefit of the notification, but it was challenged and set aside by the Collector of Central Excise. The Tribunal upheld the decision based on the Calcutta High Court ruling and rejected the appeal, citing lack of merit.