https://www.taxtmi.com/caselaws?id=72450 Empty hard gelatine capsules were treated as a drug intermediate for exemption purposes because classification turned on commercial understanding, the Drugs and Cosmetics Act, 1940 definition of "drug," and trade and administrative recognition of their role in medicine manufacture and administration. The Tribunal relied on evidence that the capsules had a medicinal function, were used for controlled release and delivery of medicines, and were regarded by authorities as part of the drug field. The contention that they were merely packing material was rejected, and the exemption under Notification No. 62/78 was upheld. en-us Thu, 12 Dec 1985 00:00:00 +0530 Wed, 25 Jan 2012 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72450 Empty hard gelatine capsules were treated as a drug intermediate for exemption purposes because classification turned on commercial understanding, the Drugs and Cosmetics Act, 1940 definition of "drug," and trade and administrative recognition of their role in medicine manufacture and administration. The Tribunal relied on evidence that the capsules had a medicinal function, were used for controlled release and delivery of medicines, and were regarded by authorities as part of the drug field. The contention that they were merely packing material was rejected, and the exemption under Notification No. 62/78 was upheld. Case-Laws Central Excise Thu, 12 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72450