https://www.taxtmi.com/caselaws?id=81263 Solvent Ether conforming to Indian Pharmacopoeial standards was treated as a "bulk drug" because it was used as an ingredient in anaesthetic ether and therefore within the exemption for bulk drugs, medicines and drug intermediates. The decisive point was that an anaesthetic used in surgery is used in the treatment of disease: surgery itself was regarded as treatment, and an anaesthetic employed for that purpose was not excluded merely because it lacked independent therapeutic or prophylactic properties. Duty exemption under Notification No. 104/82, as amended by Notification No. 197/82, was accordingly available. en-us Tue, 19 Mar 1991 00:00:00 +0530 Thu, 23 Jun 2011 14:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81263 Solvent Ether conforming to Indian Pharmacopoeial standards was treated as a "bulk drug" because it was used as an ingredient in anaesthetic ether and therefore within the exemption for bulk drugs, medicines and drug intermediates. The decisive point was that an anaesthetic used in surgery is used in the treatment of disease: surgery itself was regarded as treatment, and an anaesthetic employed for that purpose was not excluded merely because it lacked independent therapeutic or prophylactic properties. Duty exemption under Notification No. 104/82, as amended by Notification No. 197/82, was accordingly available. Case-Laws Central Excise Tue, 19 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81263