9911796707
TMI Blog2008 (10) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... Injection. The dispute is whether these two products are eligible for exemption during different periods, under serial No. 47A of Notification No. 6/2000-CE dated 1-3-2001, at serial No. 56 of Notification No. 6/2002-CE dated 1-3-2002, serial No. 58 of Notification No. 4/2006-CE dated 1-3-2006. It is also necessary to note that explanation in the budget - 2001, clarified that the change in description from Intravenous fluid IV fluids to Intravenous Fluids which are used for sugar, electrolyte or fluid replenishment, is clarificatory in nature. While the manufacturers are before us claiming that they are eligible for exemption and extended period under Section 11A will not be applicable, the Revenue is also in appeal against the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision is whether it comes under the category of Intravenous Fluid or not. He also pointed out that Additional Commissioner of Central Excise, Chennai-III in his order No. 52/2004 dated 27 Dec 2004 has extended the benefit of the exemption in the case of M/s. Global Pharmatech Pvt. Ltd. Hosur, in respect of Calcium Borogluconate and held that products are eligible for exemption and his order dated 27-2-2004 was also reviewed and accepted by Commissioner, Chennai-III. (b) He also drew our attention to the fact that the department is in appeal against the order of Commissioner (Appeals) No. 74 to 76/2006 dated 28-6-2006, wherein he allowed the benefit of exemption relying upon the decision of the Additional Commissioner, Chennai-III, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... troller, West Zone, Mumbai had opined that products cannot be considered as LVPs for the purpose of licensing as defined under Drugs and Cosmetics Act and they are considered as Small Volume Parenterals. (c) As per assessee s own literature these two products are used for treatment of specific diseases like Milk Fever, Hypocalcaemia, Tetany, prevention and treatment of Lever diseases etc. which are their primary use and not replenishment of Sugar and Electrolyte. (d) As per expert opinion given by the Director, Research and Dean of Gujarat University two products calcium borogluconate and calcium magnesium boroglunonate injection 450 ml cannot be considered as intravenous fluids to be administered for sugar, electrolyte or fluid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontinues to be available thereafter. 5.2 It is also noticed that Revenue conveniently ignored the clarification given by Dy. Drug Controller in his letter in reply a letter to the Jt. Controller dated 9-2-2004, wherein he specifically stated that Calcium Borogluconate and Calcium Magnesium Borogluconate are considered as sources of electrolyte. The product can be administered both subcutaneously and intravenously. When it is administered intravenously, it can be called Intravenous Fluid. Stand taken by the Revenue that because the products of the appellant are not single dose fluids and they are used as medicine dose not prove that products are not Intravenous Fluids. One of the uses mentioned while explaining intravenous fluids in The S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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