Notification No. 55/75-C.E., dated 1-3-1975, as amended from time to time, and notification No. 104/82-C.E., dated 28-2-1982 and notification No. 234/82-C.E., dated 1-11-1982 before its amendment by notification No. 174/83-C.E., dated 30-6-1983 - Scope of the expression 'drug intermediates' for the
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Drug intermediates clarified: chemicals under relevant tariff item used by drug manufacturers qualify for exemption when used in drug manufacture. The Board accepts that, for the period when exemption was granted generally, any chemical falling under the relevant tariff item and sold to a drug manufacturer and used in the manufacture of drugs should be treated as a drug intermediate and entitled to the exemption; field formations and trade are to be informed and pending assessments finalised accordingly.
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.
Drug intermediates clarified: chemicals under relevant tariff item used by drug manufacturers qualify for exemption when used in drug manufacture.
The Board accepts that, for the period when exemption was granted generally, any chemical falling under the relevant tariff item and sold to a drug manufacturer and used in the manufacture of drugs should be treated as a drug intermediate and entitled to the exemption; field formations and trade are to be informed and pending assessments finalised accordingly.
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