https://www.taxtmi.com/caselaws?id=73963 Diosgenin was treated as eligible for exemption under Notification No. 55/75-C.E. as a drug intermediate because the product had no use other than conversion into hormones used as drugs, and a substance need not be confined to the penultimate stage of manufacture to qualify. The Tribunal also rejected a condition requiring proof of actual use in drug manufacture, finding it unwarranted where the goods had no other known use and their description itself indicated intended use in hormone production. The exemption was therefore allowed without the restrictive actual-use condition. en-us Thu, 14 Apr 1988 00:00:00 +0530 Sat, 04 Jun 2011 17:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73963 Diosgenin was treated as eligible for exemption under Notification No. 55/75-C.E. as a drug intermediate because the product had no use other than conversion into hormones used as drugs, and a substance need not be confined to the penultimate stage of manufacture to qualify. The Tribunal also rejected a condition requiring proof of actual use in drug manufacture, finding it unwarranted where the goods had no other known use and their description itself indicated intended use in hormone production. The exemption was therefore allowed without the restrictive actual-use condition. Case-Laws Central Excise Thu, 14 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73963