https://www.taxtmi.com/caselaws?id=74628 Chemicals used in the drug industry are not assessed for exemption under a predominant-use or exclusive-use test; actual use in drug manufacture is the controlling criterion. The Tribunal held that xylidine and diethylamine, when actually used in producing anesthetics, qualified as drug intermediates for exemption under Notification No. 55/75-C.E. It also rejected a narrow reading of "drug intermediate" as limited to a penultimate product, noting that the expression is not a precise scientific definition. On that basis, the exemption was admissible where actual use in manufacture was shown. en-us Sat, 29 Sep 1984 00:00:00 +0530 Fri, 10 Jun 2011 10:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74628 Chemicals used in the drug industry are not assessed for exemption under a predominant-use or exclusive-use test; actual use in drug manufacture is the controlling criterion. The Tribunal held that xylidine and diethylamine, when actually used in producing anesthetics, qualified as drug intermediates for exemption under Notification No. 55/75-C.E. It also rejected a narrow reading of "drug intermediate" as limited to a penultimate product, noting that the expression is not a precise scientific definition. On that basis, the exemption was admissible where actual use in manufacture was shown. Case-Laws Customs Sat, 29 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74628