https://www.taxtmi.com/caselaws?id=437382 Sterile water cleared in a combi pack with vaccine powder, syringe and needle was treated as part of a complementary set intended for use together; applying Note 3 of Section VI, the goods were classified by the product obtained and fell under Heading 3002, supporting nil duty treatment. The later finding that the product was captively consumed and outside the exemption could not be sustained because it travelled beyond the basis of the show cause notice, which had proceeded only on dutiability as a bulk drug. The duty demand was therefore held unsustainable and the assessee's position prevailed. en-us Wed, 03 May 2023 00:00:00 +0530 Fri, 05 May 2023 08:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437382 Sterile water cleared in a combi pack with vaccine powder, syringe and needle was treated as part of a complementary set intended for use together; applying Note 3 of Section VI, the goods were classified by the product obtained and fell under Heading 3002, supporting nil duty treatment. The later finding that the product was captively consumed and outside the exemption could not be sustained because it travelled beyond the basis of the show cause notice, which had proceeded only on dutiability as a bulk drug. The duty demand was therefore held unsustainable and the assessee's position prevailed. Case-Laws Central Excise Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437382