https://www.taxtmi.com/caselaws?id=84550 Exemption notifications using the term "parenteral" were interpreted broadly to cover medicines not confined to injections but also locally or topically applied preparations that bypass the alimentary canal and enter the bloodstream through mucous membrane or skin. On that construction, ophthalmic eye drops containing chloramphenicol were treated as eligible for exemption because they are applied to the eye and absorbed through the mucous membrane. The disallowance of exemption was therefore set aside in favour of the assessee. en-us Mon, 25 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 16:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84550 Exemption notifications using the term "parenteral" were interpreted broadly to cover medicines not confined to injections but also locally or topically applied preparations that bypass the alimentary canal and enter the bloodstream through mucous membrane or skin. On that construction, ophthalmic eye drops containing chloramphenicol were treated as eligible for exemption because they are applied to the eye and absorbed through the mucous membrane. The disallowance of exemption was therefore set aside in favour of the assessee. Case-Laws Central Excise Mon, 25 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84550