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        Central Excise

        Excise duty exemption in respect of formulations of Artemisinin-regarding.

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        Excise duty exemption for Artemisinin formulations confirmed to cover all derivatives, clarifying scope of the exemption. Excise duty exemption under notification No. 4/2006-CE (entry no.22, List 1) extends to all formulations of Artemisinin; the entry's wording has caused divergent field practice, but the drafting change to 'Arteether or formulation of Artemisinin' was intended to cover all Artemisinin formulations, so the notification's scope is not confined to Arteether and applies to other derivatives and formulations.
                          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.

                                Excise duty exemption for Artemisinin formulations confirmed to cover all derivatives, clarifying scope of the exemption.

                                Excise duty exemption under notification No. 4/2006-CE (entry no.22, List 1) extends to all formulations of Artemisinin; the entry's wording has caused divergent field practice, but the drafting change to "Arteether or formulation of Artemisinin" was intended to cover all Artemisinin formulations, so the notification's scope is not confined to Arteether and applies to other derivatives and formulations.





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                                ActsIncome Tax
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