End-use certificate narrowed to specified non-medicinal bulk drugs; certification required only for listed items. The Board limits the requirement for an end-use certificate for claiming exemption in respect of 'other bulk drugs' to the specific substances listed in Annexure I, because those listed have significant non-medicinal uses; bulk drugs generally used in medicine and those in the DPCO Second Schedule need not be subject to the end-use certificate condition. Field formations and trade are to be notified of this restricted application.
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.
End-use certificate narrowed to specified non-medicinal bulk drugs; certification required only for listed items.
The Board limits the requirement for an end-use certificate for claiming exemption in respect of 'other bulk drugs' to the specific substances listed in Annexure I, because those listed have significant non-medicinal uses; bulk drugs generally used in medicine and those in the DPCO Second Schedule need not be subject to the end-use certificate condition. Field formations and trade are to be notified of this restricted application.
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