Exemption for life-saving drugs covers supportive admixtures when the functional product matches the notified entry.

Imported intravenous amino acids admixed with glucose and electrolytes remained eligible for exemption as life-saving drugs under Notifications No. 20/99-Cus. and 16/2000-Cus. because the functional product was the amino acid preparation covered in List 2. The supportive admixtures did not alter the therapeutic character of the goods or take them outside the notification, as the materials showed they aided intravenous use. A prior Tribunal view allowing similar mixtures was followed, and the contrary Board circular was held not to override the judicial interpretation. The denial of exemption was therefore unsustainable.

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Issues: Whether imported intravenous amino acids admixed with glucose and electrolytes were eligible for the benefit of Notification No. 20/99-Cus. and Notification No. 16/2000-Cus. as life-saving drugs/medicines specified in List 2.

Analysis: The goods were admittedly imported for intravenous use and the functional ingredient was intravenous amino acids, which were covered by the relevant entries in List 2. The presence of glucose and electrolytes was held not to take the goods of the notifications, as the materials showed that such admixture supported the therapeutic use of the amino acids. A prior Tribunal decision extending similar benefit where glucose or sorbitol was present was followed, and the contrary Board circular was held not to prevail over that judicial view.

Conclusion: The imported goods were entitled to the notification benefit, and the denial of exemption was unsustainable.

Ratio Decidendi: Where an exemption entry covers a functional product by name, the mere presence of supportive admixtures does not disqualify the goods unless the notification expressly uses restrictive words, and a contrary departmental circular cannot override a binding judicial interpretation.

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