Excise Duty Exemption for Intravenous Fluids Treating Veterinary Diseases

Commissioner of Central Excise Vs Denis Chem Lab Ltd. & Anr. (Supreme Court of India) Supreme Court held that exemption from excise duty given to intravenous fluids is available to products manufactured for treatment of veterinary disease if products falls under the category of intravenous fluids. Facts- The present appeals are filed by the Revenue passed by CESTAT. Notably, CESTAT held that the exemption granted earlier by Notification dated 01.03.2000 (Notification No.6/2000) and the subsequent Notification dated 01.03.2001 (Notification No.3/2001), in the context of exemption from payme...