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of <h1>India Grants Customs Duty Exemption on Bulk Drugs for Life-Saving Medicines Per Notification No. 26/93-Cus</h1> The Central Government of India, under the Customs Act, 1962, grants full customs duty exemption on bulk drugs used in manufacturing life-saving drugs, as per Notification No. 26/93-Cus dated February 28, 1993. This applies to bulk drugs under Chapters 28, 29, or 30 of the Customs Tariff Act, 1975, when imported into India. Importers must provide an undertaking ensuring the drugs are used for the specified purpose, maintain usage records, and submit certified accounts within three months. Failure to comply may result in the payment of the duty difference. 'Bulk drug' is defined as per the Drugs (Price Control) Order, 1987.
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