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        Case ID :
        Customs

        Eligibility of Salts & Esters of drugs and medicines under Notification No. 21/2003-Cus. (Sl. 80), dated 1-3-2002

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        Eligibility of salts and esters clarified: salts and esters of listed drugs qualify for the same customs concession as the parent medicines. The term drugs and medicines in the tariff notification includes their salts and esters, and bulk drugs used to manufacture those salts and esters qualify for the notification's concessionary treatment when used as inputs to produce the specified medicines.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Eligibility of salts and esters clarified: salts and esters of listed drugs qualify for the same customs concession as the parent medicines.

                              The term drugs and medicines in the tariff notification includes their salts and esters, and bulk drugs used to manufacture those salts and esters qualify for the notification's concessionary treatment when used as inputs to produce the specified medicines.


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