Customs exemption wording broadened to link life-saving drugs to tariff classification, altering the exemption reference accordingly. The Central Government amends Notification No. 45-Customs (1 March 1979) by substituting in the first proviso the words 'life saving drugs and medicines specified' with the phrase 'life saving drugs and medicines falling within Chapter 99 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) or', altering the textual qualifier that governs exemption treatment for specified bulk drugs used in the manufacture of those life saving drugs and medicines.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption wording broadened to link life-saving drugs to tariff classification, altering the exemption reference accordingly.
The Central Government amends Notification No. 45-Customs (1 March 1979) by substituting in the first proviso the words "life saving drugs and medicines specified" with the phrase "life saving drugs and medicines falling within Chapter 99 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) or", altering the textual qualifier that governs exemption treatment for specified bulk drugs used in the manufacture of those life saving drugs and medicines.
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