https://www.taxtmi.com/caselaws?id=80008 Propylene glycol USP, used as a solvent in oxytetracycline injection, was treated as a bulk drug under Central Excise Notification No. 234/82 because it conformed to pharmacopoeial standards and had recognised therapeutic and veterinary use. The notification covered chemical, biological or plant products used for diagnosis, treatment, mitigation or prevention of disease, whether used directly or as an ingredient in a formulation. The substance was not excluded merely because its immediate role was as a solvent in drug manufacture, and the importer was entitled to exemption from additional duty of customs. en-us Wed, 10 Aug 1988 00:00:00 +0530 Mon, 13 Jun 2011 18:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80008 Propylene glycol USP, used as a solvent in oxytetracycline injection, was treated as a bulk drug under Central Excise Notification No. 234/82 because it conformed to pharmacopoeial standards and had recognised therapeutic and veterinary use. The notification covered chemical, biological or plant products used for diagnosis, treatment, mitigation or prevention of disease, whether used directly or as an ingredient in a formulation. The substance was not excluded merely because its immediate role was as a solvent in drug manufacture, and the importer was entitled to exemption from additional duty of customs. Case-Laws Customs Wed, 10 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80008