End-use certification requirement for bulk drugs to secure central excise exemption; manufacturers must prove intended pharmaceutical use. Manufacturers of 'other bulk drugs' must produce certificates proving that the goods are used as bulk drugs or as ingredients in formulations to qualify for the excise exemption; authorities should insist on such end use proof because the exemption is to be read with the statutory definitions that limit relief to substances actually used as such or as ingredients in drug 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.
End-use certification requirement for bulk drugs to secure central excise exemption; manufacturers must prove intended pharmaceutical use.
Manufacturers of "other bulk drugs" must produce certificates proving that the goods are used as bulk drugs or as ingredients in formulations to qualify for the excise exemption; authorities should insist on such end use proof because the exemption is to be read with the statutory definitions that limit relief to substances actually used as such or as ingredients in drug formulations.
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