CVD on intravenous fluid set at 5% ad valorem, per Notification No. 2/2011-C.E., overrides the 1% rate claim.

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....CVD is leviable on Intravenous fluid @ 5% ad valorem under Notification No. 2/2011-C.E., dated 1-3-2011 and not @ 1% ad valorem under Notification No. 1/2011-C.E., dated 1-3-2011 as claimed by the appellant - AT....