Concessional duty on formulations containing notified bulk drugs under Notification No. 8/95 is examined

A Supreme Court note considers whether a formulation containing one of the bulk drugs listed in Notification No. 8/95 dated 09.02.1995 could qualify for the concessional rate of duty under that notification. The subject matter is the scope of the notification's eligibility criteria for products made from specified bulk drugs, with the analysis directed to whether the respondent's product fell within the notified concession. No further operative conclusion is available in the supplied text.

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Issues: Whether the respondent's product, being a formulation containing one of the bulk drugs specified in the notification, was eligible for the concessional rate of duty under Notification No. 8/95 dated 09.02.1995.

Analysis: The notification defined

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