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2009 (3) TMI 55 - SC - Central ExciseIntravenous Fluids - Exemption under Not. no.3/01 - 2001-02 Budget, inserted explanation in Not. no. 36/2000, clarifying that IV fluids used only for sugar, electrolyte or fluid replenishment, were exempt - tribunal not examined the effect of the 2001-02 Budget while accepting the exemption claim – tribunal not examined the fact that when IV Fluid has dominant therapeutic value, it will not come within the exemption as it has to be treated as a Schedule-H drug – matter remitted to tribunal
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