https://www.taxtmi.com/caselaws?id=73795 Culture media imported for exemption under Notification No. 55/75-C.E. could not be treated as a "drug" or bulk drug because the notification did not define the term and there was no basis to import the broader meaning from the Drugs and Cosmetics Act, 1940. The expression had to be read in its commercial sense, under which a drug is ordinarily a medicinal substance used for internal or external treatment, not a diagnostic agent. The record did not establish that the imported culture media was for diagnostic use, and it also did not meet pharmacopoeial standards. The exemption was therefore unavailable. en-us Tue, 12 Jul 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73795 Culture media imported for exemption under Notification No. 55/75-C.E. could not be treated as a "drug" or bulk drug because the notification did not define the term and there was no basis to import the broader meaning from the Drugs and Cosmetics Act, 1940. The expression had to be read in its commercial sense, under which a drug is ordinarily a medicinal substance used for internal or external treatment, not a diagnostic agent. The record did not establish that the imported culture media was for diagnostic use, and it also did not meet pharmacopoeial standards. The exemption was therefore unavailable. Case-Laws Central Excise Tue, 12 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73795