https://www.taxtmi.com/caselaws?id=80728 Cimetidine imported for countervailing duty purposes was treated as a bulk drug conforming to pharmacopoeial standards and therefore eligible for exemption under Notification No. 234/82-C.E. The notification covered bulk drugs and medicines, and its explanation extended to chemicals or biological products conforming to pharmacopoeial standards and used for diagnosis, treatment, mitigation or prevention of disease. Recognition in accepted pharmacopoeial reference works and use as a single-ingredient formulation supported eligibility. Inclusion in the Indian Pharmacopoeia only from 1-1-1985 was not enough to deny the exemption, because the notification was not limited to Indian Pharmacopoeial standards. en-us Mon, 14 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 18:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80728 Cimetidine imported for countervailing duty purposes was treated as a bulk drug conforming to pharmacopoeial standards and therefore eligible for exemption under Notification No. 234/82-C.E. The notification covered bulk drugs and medicines, and its explanation extended to chemicals or biological products conforming to pharmacopoeial standards and used for diagnosis, treatment, mitigation or prevention of disease. Recognition in accepted pharmacopoeial reference works and use as a single-ingredient formulation supported eligibility. Inclusion in the Indian Pharmacopoeia only from 1-1-1985 was not enough to deny the exemption, because the notification was not limited to Indian Pharmacopoeial standards. Case-Laws Customs Mon, 14 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80728