2009 (3) TMI 55

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....06, 2127/2006, 2628/2006, 2630/2006 & 4059/2006 [Order] - Delay condoned. 2. In this batch of Civil Appeals, the main issue which arose for determination before the Adjudicating Authority was whether Intravenous Fluids having a therapeutic value stood covered under Exemption Notification No.3/2001. In the lead matter - M/s. Parenteral Drugs (I) Ltd. - the respondents were engaged in the manu....

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....icines having anti-bacterial, antibiotic and antimicrobial properties. It was alleged in the show cause notice that by addition of the following items to the Intravenous Fluids, the product attained therapeutic value and, consequently, it fell outside Notification No.3/2001 which defined 'IV Fluids' as those used for sugar, electrolyte or fluid replenishment. 4. The items added to the fluids ar....

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....d to the Tribunal to give its finding as to what is the effect of the 2001-2002 Budget which restricts the definition of 'IV Fluids' in terms of the above three qualifications. 6. There is one more aspect which the Tribunal is required to consider. In the labels of the respondent-Company, there is a warning stating that IV fluid manufactured by the assessee is Schedule-H Drug. What is argued on....