Bulk drugs exemption: excise duty waived when certified as pharmacopoeial products used for diagnosis or treatment. The notification exempts bulk drugs under Chapter 28 or 29 from the whole excise duty under section 3 of the Central Excises and Salt Act, 1944, subject to the manufacturer furnishing a certificate from the Drugs Controller to the Government of India within the period allowed certifying that the goods are bulk drugs as defined and are normally used for diagnosis, treatment, mitigation or prevention of diseases in humans or animals and used as such or as an ingredient in any formulation.
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.
Bulk drugs exemption: excise duty waived when certified as pharmacopoeial products used for diagnosis or treatment.
The notification exempts bulk drugs under Chapter 28 or 29 from the whole excise duty under section 3 of the Central Excises and Salt Act, 1944, subject to the manufacturer furnishing a certificate from the Drugs Controller to the Government of India within the period allowed certifying that the goods are bulk drugs as defined and are normally used for diagnosis, treatment, mitigation or prevention of diseases in humans or animals and used as such or as an ingredient in any formulation.
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