PREM PHARMACEUTICALS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Appellants are engaged in the manufacture of medicaments which include various variations of Intra Venus Fluids (IV Fluids) falling under Chapter 30 of the Central Excise Tariff Act, 1985.

(2.) A common issue, namely, whether appellants' claim for exemption under Notification No. 6/2000 as amended by Notification No. 36/2000, dated 4 -5 -2000 for IV Fluids in respect of their product is justified is raised in these appeals. Since identical issues are raised by the appellants, we propose to dispose of the appeals under this common order.

(3.) Appellants were manufacturing IV Fluids for the last so many years and from time to time they had been filing classification declarations under Rule 173B of the Central Excise Rules, 1944 along with the labels and the same were approved by the competent authority. After 1994, the appellants submitted classification declaration and paid central excise duty accordingly without any objection from the Central Excise Department.