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of <h1>CEGAT Bombay Allows Personal Bond for IV Fluid Containers in Duty Dispute</h1> <h3>SHREE KRISHNAKESHAV LAB LTD. Versus COLLECTOR OF C. EX., AHMEDABAD</h3> SHREE KRISHNAKESHAV LAB LTD. Versus COLLECTOR OF C. EX., AHMEDABAD - 1995 (78) E.L.T. 74 (Tribunal) The Appellate Tribunal CEGAT, Bombay modified an interim order requiring applicants to deposit Rs. 15.00 lacs in cash towards duty for IV fluid containers bearing a monogram. The Tribunal considered a Supreme Court judgment stating IV fluids are not branded medicine, allowing the applicants to furnish a personal bond covering the duty amount within four weeks to stay recovery of duty. The order modified the previous directive issued on 26-12-1994.
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