End-use certificate requirement relaxed for bulk drugs listed in DPCO Second Schedule to avail excise exemption. The requirement of an end-use certificate to avail exemption under Notification No. 31/88 is relaxed for bulk drugs specified in the Second Schedule to the Drug (Price Control) Order, 1987, because those drugs are generally used only in manufacture of medicines; field formations and trade are to be informed.
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Provisions expressly mentioned in the judgment/order text.
End-use certificate requirement relaxed for bulk drugs listed in DPCO Second Schedule to avail excise exemption.
The requirement of an end-use certificate to avail exemption under Notification No. 31/88 is relaxed for bulk drugs specified in the Second Schedule to the Drug (Price Control) Order, 1987, because those drugs are generally used only in manufacture of medicines; field formations and trade are to be informed.
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