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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Benefit of exemption - I.V. Fluids viz., Ofloxacin I.V. Infusion ...

Central Excise

February 5, 2018

Benefit of exemption - I.V. Fluids viz., Ofloxacin I.V. Infusion Revenue entertained a view that when the drugs manufactured by the respondents are administered intravenously, the same will not qualify for exemption as the said exemption is available only to I.V. Fluids used for Sugar, Electrolyte or Fluid replenishment - Contention of the revenue rejected - Benefit of N/N. 6/2002-CE allowed - AT

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