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2018 (2) TMI 210 - CESTAT CHENNAIBenefit of N/N. 6/2002-CE, dated 01.03.2002, Sl. No.56 - I.V. Fluids viz., Ofloxacin I.V. Infusion - 100 ml., Metronidazone Injection - 100 ml., Ciprofloxacin Injection - 100 ml., and Mannitol Injection - 100/350 ml - Revenue entertained a view that when the drugs manufactured by the respondents are administered intravenously, the same will not qualify for exemption in the above entry as the said exemption is available only to I.V. Fluids used for Sugar, Electrolyte or Fluid replenishment. Held that: - it is nobody's case that I.V. Fluids that are purely used for replenishment purposes are similar to I.V. Fluids used for therapeutic as well as replenishment purposes. Apparently, both are for different medical purposes and application. They are not interchangeable - in M/s Venus Remedies Ltd. Versus Commissioner of Central Excise [2011 (8) TMI 688 - PUNJAB AND HARYANA HIGH COURT], it was held that exemption shall not be available in case Schedule ‘H' drugs are added in I.V. Fluids. The impugned orders with reference to eligibility of the respondents for the exemption set aside. Appeal allowed - decided in favor of Revenue.
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