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Issues: (i) Whether ethopabate used in the manufacture of Amprol Plus was entitled to the benefit of Notification No. 31/88 as a bulk drug.
Analysis: The exemption was intended for bulk drugs subject to specified conditions. The fact that the product in which the drug was used was not itself a medicament did not, by itself, take the drug outside the notification. Ethopabate was found to be a coccidiostat used for treating coccidiosis in birds, and therefore a therapeutic ingredient. The notification did not require the resulting formulation to conform to pharmacopoeial standards. The reasoning was consistent with the principle that a bulk drug may be capable of use either by itself or as an ingredient in a formulation.
Conclusion: The appellant was entitled to the benefit of Notification No. 31/88 in respect of ethopabate, and the denial of exemption was unsustainable.