https://www.taxtmi.com/caselaws?id=32908 Intravenous fluids containing added medicinal ingredients were examined against Notification No. 3/2001 after a budget clarification appeared to confine the exemption to fluids used for sugar, electrolyte or fluid replenishment. The SC noted that the Tribunal had not considered the effect of that clarification and remitted the matter for fresh adjudication. The Court also left open whether the product's Schedule H character affected exemption eligibility, directing reconsideration with further evidence if needed. The governing principles stated were that exemption notifications must be construed strictly and that the assessee bears the burden of proving the goods fall squarely within the notification. en-us Tue, 31 Mar 2009 00:00:00 +0530 Tue, 17 Dec 2013 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32908 Intravenous fluids containing added medicinal ingredients were examined against Notification No. 3/2001 after a budget clarification appeared to confine the exemption to fluids used for sugar, electrolyte or fluid replenishment. The SC noted that the Tribunal had not considered the effect of that clarification and remitted the matter for fresh adjudication. The Court also left open whether the product's Schedule H character affected exemption eligibility, directing reconsideration with further evidence if needed. The governing principles stated were that exemption notifications must be construed strictly and that the assessee bears the burden of proving the goods fall squarely within the notification. Case-Laws Central Excise Tue, 31 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32908