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2012 (11) TMI 1008 - AT - Central ExciseRectification of mistakes - Tribunal followed judgment in [2009 (3) TMI 55 - SUPREME COURT] and decided the matter - Assessee contends that there is no order on all the three qualifications prescribed in Apex Court's order in the present order and specially the term ‘fluid replenishment’ has not been explained resulting in miscarriage of the justice - Held that:- The Tribunal after considering the parameters indicated in the Apex Court’s Order held that IV Fluids manufactured by the appellant, which contained ingredients having therapeutic value would not be eligible for exemption. In para 43 of the order the Tribunal also held that even the Drugs and Cosmetics Act clearly distinguishes the intravenous injections from intravenous fluid and while the Intravenous injections are treated as prescription drug covered by Schedule ‘H’, the Intravenous Fluids are covered by Schedule ‘C’. Thus, the final order passed by the Tribunal is strictly in terms of the parameters prescribed in the Apex Court’s judgment. If the some of the Intravenous formulations manufactured by the appellant do not contain any antibiotic or any other component having therapeutic value and are only for replenishment of sugar, electrolyte or the fluids, the claim for exemption has to be made by the appellant before the jurisdictional excise authorities and as such there is no need for rectification of this order - Decided against assessee.
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