https://www.taxtmi.com/caselaws?id=201372 Imported intravenous amino acids admixed with glucose and electrolytes remained eligible for exemption as life-saving drugs under Notifications No. 20/99-Cus. and 16/2000-Cus. because the functional product was the amino acid preparation covered in List 2. The supportive admixtures did not alter the therapeutic character of the goods or take them outside the notification, as the materials showed they aided intravenous use. A prior Tribunal view allowing similar mixtures was followed, and the contrary Board circular was held not to override the judicial interpretation. The denial of exemption was therefore unsustainable. en-us Wed, 05 May 2010 00:00:00 +0530 Wed, 05 Jan 2011 14:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201372 Imported intravenous amino acids admixed with glucose and electrolytes remained eligible for exemption as life-saving drugs under Notifications No. 20/99-Cus. and 16/2000-Cus. because the functional product was the amino acid preparation covered in List 2. The supportive admixtures did not alter the therapeutic character of the goods or take them outside the notification, as the materials showed they aided intravenous use. A prior Tribunal view allowing similar mixtures was followed, and the contrary Board circular was held not to override the judicial interpretation. The denial of exemption was therefore unsustainable. Case-Laws Customs Wed, 05 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201372