TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Caffeine from tea waste not exempt as 'Bulk Drug' for beverages, only for medical use under Excise rules.</h1> The circular clarifies the exemption status of caffeine produced from tea waste under Central Excise notifications. Prior to February 28, 1986, caffeine was classifiable under a residuary tariff item and later as an organic chemical. Exemptions were granted to 'Bulk Drugs' under specific tariff items, provided they were used for medical purposes. The circular specifies that caffeine supplied to beverage manufacturers does not qualify for exemption as 'Bulk Drugs' since it is not used for disease diagnosis, treatment, mitigation, or prevention. Exemptions apply only when 'Bulk Drugs' are used for specified medical purposes.
TaxTMI 
TaxTMI 
