https://www.taxtmi.com/caselaws?id=210508 Medicated intravenous fluids used for sugar, electrolyte or fluid replenishment were held outside the exemption under Notification No. 3/2001-C.E. once medicaments were added and the products became Schedule H drugs, because exemption notifications must be construed strictly and the goods must fall squarely within the exempted description. The refusal to admit additional evidence was also upheld, as the material was unrelated to the remanded issue and no prejudice from its exclusion was shown. The result was that the exemption claim failed and the demand confirmed by the authorities was sustained. en-us Wed, 17 Aug 2011 00:00:00 +0530 Mon, 21 Apr 2014 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210508 Medicated intravenous fluids used for sugar, electrolyte or fluid replenishment were held outside the exemption under Notification No. 3/2001-C.E. once medicaments were added and the products became Schedule H drugs, because exemption notifications must be construed strictly and the goods must fall squarely within the exempted description. The refusal to admit additional evidence was also upheld, as the material was unrelated to the remanded issue and no prejudice from its exclusion was shown. The result was that the exemption claim failed and the demand confirmed by the authorities was sustained. Case-Laws Central Excise Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210508