https://www.taxtmi.com/caselaws?id=796852 Concessional treatment for Nitrous Oxide I.P. under Sl. No. 17 of Notification No. 2/2011-CE depends on the product's character as a pharmacopoeial-grade medical anaesthetic, not on the purchaser's identity or subsequent use. The entry covers anaesthetics under the specified chapters without an express end-use, purchaser-specific, or certification condition; no such limitation can be implied into the product-specific exemption. Alleged non-medical diversion to traders lacked evidentiary support, and declarations of medical sales remained unrebutted. Accordingly, clearances to traders qualify for the concessional rate, and consequential duty, interest and penalty demands fail. en-us Tue, 11 Aug 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796852 Concessional treatment for Nitrous Oxide I.P. under Sl. No. 17 of Notification No. 2/2011-CE depends on the product's character as a pharmacopoeial-grade medical anaesthetic, not on the purchaser's identity or subsequent use. The entry covers anaesthetics under the specified chapters without an express end-use, purchaser-specific, or certification condition; no such limitation can be implied into the product-specific exemption. Alleged non-medical diversion to traders lacked evidentiary support, and declarations of medical sales remained unrebutted. Accordingly, clearances to traders qualify for the concessional rate, and consequential duty, interest and penalty demands fail. Case-Laws Central Excise Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796852