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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