- (1.) 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.
(3.) In the lead matter - M/s. Parenteral Drugs (I) Ltd. - the respondents were engaged in the manufacture of various types of Intravenous Fluids. They were availing the benefits of Notification No. 6/2000, dated 1.3.2000. The said Notification was amended by Notification No. 36/2000, dated 4.5.2000, whereby Entry No. 47-A was added thereby exempting "Intravenous Fluids" from payment of excise duty. However, from 1.3.2001, the earlier notifications were replaced by Notification No. 3/2001 which defined "Intravenous Fluids" as those which are used for sugar, electrolyte or fluid replenishment. In other words, open-ended exemption stood restricted by the above three qualifications.;