Customs duty exemption for specified imports used in manufacture of listed pharmaceutical intermediates and finished drugs. Exemption from customs duty is granted for specified imported inputs when imported into India for the manufacture of specified finished goods listed in the annexed Table. The Central Government, under section 25(1) of the Customs Act, 1962, exempts the goods specified in the Table from the whole of the customs duty leviable under the First Schedule to the Customs Tariff Act, 1975, limited to the input-output pairs enumerated (e.g., pancreas for insulin; DL-2 aminobutanol for ethambutol; 3-4 xylidine for Vitamin B-2; L-base for chloramphenicol; diethyl malonate and triethyl orthoformate for EMME; aceto butyrolactone for novaldimine; 2-6 xylidine for lignocaine).
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for specified imports used in manufacture of listed pharmaceutical intermediates and finished drugs.
Exemption from customs duty is granted for specified imported inputs when imported into India for the manufacture of specified finished goods listed in the annexed Table. The Central Government, under section 25(1) of the Customs Act, 1962, exempts the goods specified in the Table from the whole of the customs duty leviable under the First Schedule to the Customs Tariff Act, 1975, limited to the input-output pairs enumerated (e.g., pancreas for insulin; DL-2 aminobutanol for ethambutol; 3-4 xylidine for Vitamin B-2; L-base for chloramphenicol; diethyl malonate and triethyl orthoformate for EMME; aceto butyrolactone for novaldimine; 2-6 xylidine for lignocaine).
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