https://www.taxtmi.com/caselaws?id=125091 An exemption entry for intravenous fluids was treated as clarificatory rather than substantively narrowed by the 2001 amendment, so no restrictive condition of exclusive use for sugar, electrolyte or fluid replenishment was read into it. Technical material showed that Calcium Borogluconate Injection and Calcium Magnesium Borogluconate Injection could be administered intravenously and functioned as electrolyte sources. The absence of a single-dose character did not defeat eligibility, and earlier Tribunal reasoning against a narrow construction was followed. Acceptance of the products for licensing purposes without any manufacturing change also supported the view that the Revenue's objection could not be sustained. en-us Fri, 10 Oct 2008 00:00:00 +0530 Fri, 19 Oct 2012 14:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125091 An exemption entry for intravenous fluids was treated as clarificatory rather than substantively narrowed by the 2001 amendment, so no restrictive condition of exclusive use for sugar, electrolyte or fluid replenishment was read into it. Technical material showed that Calcium Borogluconate Injection and Calcium Magnesium Borogluconate Injection could be administered intravenously and functioned as electrolyte sources. The absence of a single-dose character did not defeat eligibility, and earlier Tribunal reasoning against a narrow construction was followed. Acceptance of the products for licensing purposes without any manufacturing change also supported the view that the Revenue's objection could not be sustained. Case-Laws Central Excise Fri, 10 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125091