Intravenous Fluids with Boric Acid and Chlorocresol Retain Excise Duty Exemption; Product's Essential Purpose Unchanged.

Exemption from payment of excise duty given to intravenous fluids - Mere addition of Boric Acid and Chlorocresol, that too in minimal proportion, would not alter the character of the product. The product retains its essential purpose of replenishment; and not partake the character of a medicine used only for the treatment of any particular disease. - Tribunal rightly allowed the benefit of exemption - SC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X