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2011 (8) TMI 688 - HC - Central Excise"Intravenous fluids" - Under the previous notification, all intravenous fluids were exempted from excise duty but by way of notification dated 1.3.2001, a condition was imposed and it specifically speaks of intravenous fluids, which is used for sugar, electrolyte or fluid replenishment. - held that:- The medicaments of intravenous fluid will certainly make the use thereof for a particular disease, for eradication of which any of the said items is to be administered. The spirit of the notification appears to be that only those intravenous fluids are exempted from excise duty which are exclusively used for sugar, electrolyte or fluid replenishment and not in respect of intravenous fluids, which, besides sugar, electrolyte or fluid replenishment, are also being used for the purpose of medicines. The dominant purpose loses its significance once the intravenous fluids can be put to use for other purpose also. Additions of dicaments will make it a schedule H Drug. The medicaments of intravenous fluid will certainly make the use thereof for a particular disease and it cannot be used for the common purpose of sugar, electrolyte or fluid replenishment and thus defeating the intention of legislature. Exemption denied.
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