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of <h1>Government exempts goods for bulk drug production from excise duty under Notification No. 80/92-C.E.; follow Chapter X rules if used externally.</h1> The Central Government issued Notification No. 80/92-C.E. on July 31, 1992, under the Central Excises and Salt Act, 1944, exempting certain goods under Chapters 28 and 29 of the Central Excise Tariff Act, 1985, from excise duty. These goods, used in the manufacture of bulk drugs such as Rifampicin and its derivatives, are exempted from the whole duty of excise. If the goods are used outside the production factory, the procedures in Chapter X of the Central Excise Rules, 1944, must be followed.
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