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of <h1>Intravenous amino acids with carbohydrates denied life-saving drugs duty exemption due to availability of separate components</h1> The Central Board of Excise & Customs issued a circular clarifying that intravenous amino acids containing carbohydrates/electrolytes are not eligible for life-saving drugs duty exemption. Following consultation with the Directorate General of Health Services, a panel of experts determined that all components - amino acids, glucose, and electrolytes - are available separately and can be combined based on individual patient requirements. Based on this expert opinion that the combined formulation is not essential since components can be administered individually, the customs authority decided against extending duty exemption benefits to these combination products. Field formations were instructed to implement this decision and report any implementation difficulties to the Board.
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