The Catheters are different from Cannula in structure and ...
Exemption for cannulas under Entry 34 in Notification 21/2002-Cus not applicable to central venous catheters.
October 19, 2015
Case Laws Central Excise AT
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
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