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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Supreme Court Clarifies 'Drug Intermediates' Definition for Central Excise Exemptions; Board Accepts Ruling Impacting Assessments.</h1> The circular addresses the scope of the term 'drug intermediates' in relation to exemption notifications under Central Excise. Initially, from 1975 to 1983, exemptions were broadly applied to all 'drug intermediates' under TI 68. However, differing interpretations arose between the Department and manufacturers on what constituted a 'drug intermediate.' The Central Excise and Gold Appellate Tribunal (CEGAT) and the Supreme Court ruled that any chemical used in drug manufacturing, even if used for other purposes, qualifies as a 'drug intermediate.' The Board has accepted this ruling, impacting assessments and trade advisories from the specified period.
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