Exemption for intravenous fluid products upheld where earlier ruling had already granted notification benefit.

Calcium Borogluconate Injection and Calcium Magnesium Borogluconate Injection were treated as eligible for exemption under Notifications No. 3/2001-CE, 6/2002-CE and 4/2006-CE on the basis that they fell within the category of intravenous fluid. The Tribunal followed its earlier decision in the assessee's own case, where the same product had already been granted the benefit of those notifications, and found no reason to depart from that view. The Revenue's challenge therefore failed, and the exemption position remained undisturbed.

---

---

Issues: Whether the product Calcium Borogluconate Injection and Calcium Magnesium Borogluconate Injection was eligible for exemption under Notification No. 3/2001-CE dated 01.03.2001, Notification No. 6/2002-CE dated 01.03.2002 and Notification No. 4/2006-CE dated 01.03.2006 on the footing that it fell within the category of Intravenous Fluid.

Analysis: The benefit of the notifications had already been extended to the same product in the assessee's own earlier case. The earlier decision had categorically held that the product was entitled to exemption under the cited notifications. Following that decision, the Tribunal found no reason to take a different view in the present appeal.

Conclusion: The product was held eligible for the exemption notifications and the Revenue's challenge failed.

---