Excise duty exemption: do not deny concession for medicament formulations solely because they are not sold to national health programmes. The excise duty exemption for formulations based on bulk drugs listed in the DPCO First and Second Schedules is not conditioned on sale to or declared use for a National Health Programme; refusal of the concession or insistence on a declaration solely for that reason is not justified under Notification 29/88-C.E.
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.
Excise duty exemption: do not deny concession for medicament formulations solely because they are not sold to national health programmes.
The excise duty exemption for formulations based on bulk drugs listed in the DPCO First and Second Schedules is not conditioned on sale to or declared use for a National Health Programme; refusal of the concession or insistence on a declaration solely for that reason is not justified under Notification 29/88-C.E.
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