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TMI Blog2009 (3) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... unal not examined the effect of the 2001-02 Budget while accepting the exemption claim – tribunal not examined the fact that when IV Fluid has dominant therapeutic value, it will not come within the exemption as it has to be treated as a Schedule-H drug – matter remitted to tribunal - 4944 of 2004 with others - - - Dated:- 31-3-2009 - S.H. KAPADIA and AFTAB ALAM JJ. CIVIL APPEAL NO. 4944 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.3/2001 which defined "Intravenous Fluids" as those which are used for sugar, electrolyte or fluid replenishment. In other words, open-ended exemption stood restricted by the above three qualifications. 3. Accordingly, show cause notices were issued in which it was alleged that the respondents were engaged in the manufacture of intravenous infusions of various kinds which becide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uid replenishment, were exempt from duty and not other IV fluids. This provision in the Budget was relied upon by the Department in the show cause notice(s) to deny the benefit of exemption claimed by the respondents under Notification No.3/2001. Unfortunately, despite detailed analysis of the notification in question by the Commissioner, the Tribunal has not examined this aspect and, therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come within the exemption because it has to be treated as a Schedule-H drug. We do wish to express any opinion on this point. Suffice it to state that on the above two questions/issues, the matter needs to be remitted to the Tribunal for consideration in accordance with law. 7. We may add that exemption notifications have to be read strictly. We may also add that the burden is on the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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