TMI Blog2012 (11) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... ra 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LYTE, E, G, M, P R and ISODEX 5% Invert Sugar, ICOCCEL I COAMIN 10%, and ISODEX M P do not contain any antibiotic anti-microbial or diuretic and are meant only for replenishment of sugar, electrolyte or fluids of the human body and, therefore, are eligible for the exemption and though this plea had been made in the appeal, but the same was not considered in the impugned order; (b) Hon ble Supreme Court [2009 (236) E.L.T. 625 (S.C.)] had remanded the matter to the Tribunal to decide the impact of addition of three qualifications to the term IV Fluid but there is no order on all the three qualifications in the present order and specially the term fluid replenishment has not been explained resulting in miscarriage of the justice; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the appeal on the point as to whether Intravenous Fluids to which Ciprofloxacin IP, Metronidazole IP, PDZOLE-D, CIPRODEX, TINIPIDI ISOTONIC INFUSION and MANNITOL had been added, would be eligible for the duty exemption under Notification No. 3/2001-C.E. which during the period of dispute, covered IV Fluids for replenishment of sugar Electrolyte and other fluids and whether the fact that IV Fluids manufactured by the appellant contain a warning stating that same are Schedule H Drug implies that the IV Fluid have therapeutic value. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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