Intravenous Fluids with Medicaments Classified as Schedule H, Denied Tax Exemption Under Central Excise Regulations.

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....Intravenous fluids - Exemption under central excise -Additions of dicaments will make it a schedule H Drug. The medicaments of intravenous fluid will certainly make the use thereof for a particular disease and it cannot be used for the common purpose of sugar, electrolyte or fluid replenishment and thus defeating the intention of legislature. Exemption denied.... - HC....