Bulk Drugs exemption: clearance for non medical end uses disqualifies duty relief under use based criteria absent regulatory certificate. Exemption for Bulk Drugs is available only when the goods satisfy the notification's definition and are actually used for diagnosis, treatment, mitigation or prevention of disease or as ingredients in formulations; following the tariff revision the exemption is subject to a Drugs Controller certificate confirming the goods are Bulk Drugs and are normally used for those medical purposes, and clearances to non medical manufacturers (such as beverage producers) do not qualify for the exemption.