Excise duty exemption for Rifampicin formulations extends full relief to specified medicaments meeting defined formulation criteria. Central Government exempts single ingredient Rifampicin formulations and formulations of Rifampicin with Isoniazid from the whole of the duty of excise when falling under the relevant tariff heading. The exemption covers medicaments processed from the bulk drugs with or without pharmaceutical aids that are therapeutically inert and do not affect therapeutic or prophylactic activity, but excludes substances outside the scope of the national drug regulatory law; 'bulk drug' adopts the meaning in the drug price control order.
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 for Rifampicin formulations extends full relief to specified medicaments meeting defined formulation criteria.
Central Government exempts single ingredient Rifampicin formulations and formulations of Rifampicin with Isoniazid from the whole of the duty of excise when falling under the relevant tariff heading. The exemption covers medicaments processed from the bulk drugs with or without pharmaceutical aids that are therapeutically inert and do not affect therapeutic or prophylactic activity, but excludes substances outside the scope of the national drug regulatory law; "bulk drug" adopts the meaning in the drug price control order.
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