https://www.taxtmi.com/caselaws?id=74102 Goods established as pharmacopoeial grade, non-proprietary drugs were held eligible for exemption under Notification No. 55/75-C.E. because the notification did not require proof that they were marketed as drugs or actually used as drugs. The end-use condition was treated as relevant only for drug intermediates that may also function as chemicals in allied industries, not for goods already classified as drugs. An additional marketing or end-use requirement therefore could not be read into the notification to deny relief, and the assessee was entitled to exemption and consequential refund relief. en-us Tue, 07 Jun 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74102 Goods established as pharmacopoeial grade, non-proprietary drugs were held eligible for exemption under Notification No. 55/75-C.E. because the notification did not require proof that they were marketed as drugs or actually used as drugs. The end-use condition was treated as relevant only for drug intermediates that may also function as chemicals in allied industries, not for goods already classified as drugs. An additional marketing or end-use requirement therefore could not be read into the notification to deny relief, and the assessee was entitled to exemption and consequential refund relief. Case-Laws Central Excise Tue, 07 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74102