Manufacture of Veterinary Products Falls Under Category of “Intravenous Fluid” Eligible for Exemption from Excise Duty under Exemption Notification: SC [Read Judgement]

By Shabna Rahim - On August 16, 2023 5:20 pm - 2 mins read
Manufacture - Veterinary- Products -Intravenous- Fluid-Eligible - Exemption - Excise- Duty - Exemption- Notification-SC-TAXSCAN

In a recent case, the Supreme Court of India held that the manufacture of veterinary products which fall under the category of ‘intravenous fluid’ was eligible for exempt from excise duty under exemption notification.  Denis Chemical Lab Ltd, the respondent was engaged in the manufacture of Boric Acid and Chlorocresol and the purpose of the…

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