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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 ...


Court Grants Tax Exemption for Intravenous Drugs Under Notification No. 6/2002-CE Despite Revenue Authorities' Objections.

February 5, 2018

Case Laws     Central Excise     AT

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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