Exemption for life-saving medicaments: specified patented formulations relieved from excise duty when containing listed active ingredients. The notification exempts patent or proprietary medicaments within the medicament tariff classification from the whole excise duty where they contain one or more active ingredients listed in the annexure. The exemption excludes medicaments containing any ingredient not specified in the annexure unless such components are pharmaceutical necessities that are therapeutically inert and do not interfere with the therapeutic or prophylactic activity of the listed ingredient(s).
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.
Exemption for life-saving medicaments: specified patented formulations relieved from excise duty when containing listed active ingredients.
The notification exempts patent or proprietary medicaments within the medicament tariff classification from the whole excise duty where they contain one or more active ingredients listed in the annexure. The exemption excludes medicaments containing any ingredient not specified in the annexure unless such components are pharmaceutical necessities that are therapeutically inert and do not interfere with the therapeutic or prophylactic activity of the listed ingredient(s).
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