1996 (1) TMI 236

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..... mergency kit. This consists of Zenoltic injection, disposable syringe and needle and cotton swab. The idea is that in case of emergency, the antibiotic can be administered quickly since all the materials for administering the injection are at hand. The antibiotic manufactured in the appellant s factory and it obtains the cotton swab, and syringe needle from outside. It had informed the Assistant C .....

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..... goes into making it up, shall be included, it logically follows that each of these is an input for the kit which would be different from the antibiotic itself. In such a situation, what is sold is more than what is cleared. What is sold is all the items which are required for the anti-biotic in an emergency. For such use, the syringe and cotton swab would be inputs for the kits. In the light of t .....

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