https://www.taxtmi.com/caselaws?id=441557 Exemption under Notifications No. 6/2000-C.E. and No. 3/2001-C.E. applied to intravenous fluids where the product's essential composition and function were as replenishment fluids. The Court held that the relevant test was the product's dominant character, not its use in treating a particular disease or in veterinary treatment. Since the goods predominantly contained glucose and electrolytes, and the small quantities of boric acid and chlorocresol did not alter their essential nature, the products remained within the exempt category of life-saving intravenous fluids. The Revenue's challenge failed, and the exemption in favour of the assessees was upheld. en-us Wed, 26 Jul 2023 00:00:00 +0530 Mon, 20 Nov 2023 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441557 Exemption under Notifications No. 6/2000-C.E. and No. 3/2001-C.E. applied to intravenous fluids where the product's essential composition and function were as replenishment fluids. The Court held that the relevant test was the product's dominant character, not its use in treating a particular disease or in veterinary treatment. Since the goods predominantly contained glucose and electrolytes, and the small quantities of boric acid and chlorocresol did not alter their essential nature, the products remained within the exempt category of life-saving intravenous fluids. The Revenue's challenge failed, and the exemption in favour of the assessees was upheld. Case-Laws Central Excise Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441557