2001 (3) TMI 708 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding the disallowance of benefits under Notification 339/86-C.E. for intravenous cannulae. The tribunal found that the cannulae were for long-term use based on medical opinion. The department's appeal did not address this finding, and the tribunal noted that the cannula is part of an infusion set, not the entire set. The appeal was dismissed.