Exemption from payment of excise duty given to intravenous ...

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

August 11, 2023

Case Laws Central Excise SC

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

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Exemption from payment of excise duty given to intravenous ...

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

August 11, 2023

Case Laws Central Excise SC

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