{"id":156708,"date":"2009-03-31T00:00:00","date_gmt":"2009-03-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commnr-central-excise-vs-ms-parenteral-drugs-i-ltd-on-31-march-2009-2"},"modified":"2019-02-15T21:23:37","modified_gmt":"2019-02-15T15:53:37","slug":"commnr-central-excise-vs-ms-parenteral-drugs-i-ltd-on-31-march-2009-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commnr-central-excise-vs-ms-parenteral-drugs-i-ltd-on-31-march-2009-2","title":{"rendered":"Commnr.,Central Excise & … vs M\/S. Parenteral Drugs (I) Ltd on 31 March, 2009"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Commnr.,Central Excise & … vs M\/S. Parenteral Drugs (I) Ltd on 31 March, 2009<\/div>\n
Author: ………………J.<\/div>\n
Bench: S.H. Kapadia, Aftab Alam<\/div>\n
                                     IN THE SUPREME COURT OF INDIA\n\n                           CIVIL APPELLATE JURISDICTION\n\n                            CIVIL APPEAL NO. 4944 OF 2004\n\n\nCommnr. of Central Excise & Customs, Indore                     ...Appellant(s)\n\n                     Versus\n\nM\/s. Parenteral Drugs (I) Ltd.                                  ...Respondent(s)\n\n                                         WITH\n\n                CIVIL APPEAL NOS.6519\/2005, 1152\/2006, 2127\/2006,\n                        2628\/2006, 2630\/2006 & 4059\/2006\n\n                                       ORDER\n<\/pre>\n
          Delay condoned.\n<\/p>\n
          In this batch of Civil Appeals, the main issue which arose for determination<\/p>\n
before the Adjudicating Authority was whether Intravenous Fluids having a<\/p>\n
therapeutic value stood covered under Exemption Notification No.3\/2001.<\/p>\n
          In the lead matter – M\/s. Parenteral Drugs (I) Ltd. – the respondents were<\/p>\n
engaged in the manufacture of various types of Intravenous Fluids.         They were<\/p>\n
availing the benefits of Notification No.6\/2000, dated 1.3.2000. The said Notification<\/p>\n
was amended by Notification No.36\/2000, dated 4.5.2000, whereby Entry No.47-A<\/p>\n
was added thereby exempting “Intravenous Fluids” from payment of excise duty.<\/p>\n
However, from 1.3.2001, the earlier notifications were replaced by Notification<\/p>\n
No.3\/2001 which defined “Intravenous Fluids” as those which are used for sugar,<\/p>\n
electrolyte or fluid replenishment.    In other words, open-ended exemption stood<\/p>\n
restricted by the above three qualifications.\n<\/p>\n
\n                                            1<\/span>
\n          Accordingly, show cause notices were issued in which it was alleged that<\/p>\n
the respondents were engaged in the manufacture of intravenous infusions of various<\/p>\n
kinds which becides the fluids included certain medicines having anti-bacterial,<\/p>\n
antibiotic and antimicrobial properties. It was alleged in the show cause notice that<\/p>\n
by addition of the following items to the Intravenous Fluids, the product attained<\/p>\n
therapeutic value and, consequently, it fell outside Notification No.3\/2001 which<\/p>\n
defined ‘IV Fluids’ as those used for sugar, electrolyte or fluid replenishment.<\/p>\n
          The items added to the fluids are as follows:\n<\/p>\n
          (a)        Ciprofloxacin I.P.\n          (b)        Metronidazole I.P.\n          (c)        PDZOLE-D\n          (d)        Ciprodex\n          (e)        Tinipidi Isotonic Infusion, and\n          (f)        Mannitol I.P.\n\n<\/pre>\n
          The most important aspect to be noted is that in the 2001-2002 Budget, an<\/p>\n
explanation was inserted in Notification No.36\/2000, clarifying that only such IV<\/p>\n
fluids which were used for sugar, electrolyte or fluid replenishment, were exempt<\/p>\n
from duty and not other IV fluids. This provision in the Budget was relied upon by<\/p>\n
the Department in the show cause notice(s) to deny the benefit of exemption claimed<\/p>\n
by the respondents under Notification No.3\/2001. Unfortunately, despite detailed<\/p>\n
analysis of the notification in question by the Commissioner, the Tribunal has not<\/p>\n
examined this aspect and, therefore, the matter needs to be remitted to the Tribunal<\/p>\n
to give its finding as to what is the effect of the 2001-2002 Budget which restricts the<\/p>\n
definition of ‘IV Fluids’ in terms of the above three qualifications.<\/p>\n
          There is one more aspect which the Tribunal is required to consider. In the<\/p>\n
                                            2<\/span>
\nlabels of the respondent-Company, there is a warning stating that IV fluid<\/p>\n
manufactured by the assessee is Schedule-H Drug. What is argued on behalf of the<\/p>\n
assessee(s) is that because of addition to the IV Fluid of one of the above-mentioned<\/p>\n
six items, the product manufactured is required to be sold as a Schedule-H drug. On<\/p>\n
the other hand, the Department has placed reliance on the Drugs and Cosmetics<\/p>\n
Rules, 1945 read with Schedule-H to indicate that when IV Fluid has dominant<\/p>\n
therapeutic value, it will not come within the exemption because it has to be treated<\/p>\n
as a Schedule-H drug. We do wish to express any opinion on this point. Suffice it to<\/p>\n
state that on the above two questions\/issues, the matter needs to be remitted to the<\/p>\n
Tribunal for consideration in accordance with law.\n<\/p>\n
          We may add that exemption notifications have to be read strictly. We may<\/p>\n
also add that the burden is on the assessee to prove that the item falls within the four<\/p>\n
corners of the exemption notification.\n<\/p>\n
          Before concluding, we may state that if on the second issue, regarding<\/p>\n
Schedule-H Drug, as spelt out hereinabove, if the Tribunal feels that the matter<\/p>\n
requires further evidence, it may either itself decide that point after giving<\/p>\n
opportunity to the parties or it may remit the matter to the Adjudicating Authority<\/p>\n
for its decision on factual aspect in accordance with law.<\/p>\n
          Subject to what is stated above, the Department’s Appeals are allowed, the<\/p>\n
impugned judgment is set aside and the matters are remitted to the Tribunal for fresh<\/p>\n
consideration in accordance with law. In the facts and circumstances, there will be<\/p>\n
no order as to costs.\n<\/p>\n
                                            3<\/span>
\n                  ………………J.\n<\/p>\n
                                             (S.H. KAPADIA)<\/p>\n
                           ……………….J.\n<\/p>\n
                  (AFTAB ALAM)
\nNew Delhi,
\nMarch 31, 2009.\n<\/p>\n
                                         4<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Commnr.,Central Excise & … vs M\/S. Parenteral Drugs (I) Ltd on 31 March, 2009 Author: ………………J. Bench: S.H. Kapadia, Aftab Alam IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4944 OF 2004 Commnr. of Central Excise & Customs, Indore …Appellant(s) Versus M\/s. Parenteral Drugs (I) Ltd. …Respondent(s) […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-156708","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nCommnr.,Central Excise & ... vs M\/S. 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