https://www.taxtmi.com/caselaws?id=81264 Customs duty exemption for imported bulk drugs depended on strict compliance with the notification's mandatory conditions, including execution of a bond and maintenance and production of accounts showing use in manufacture for the specified purpose. Bulk drugs and raw materials were not covered by Chapter 99, which applied to life-saving drugs and medicines in ready-to-use form, so intended use in manufacture did not by itself secure exemption. The later amending notification did not operate retrospectively to validate a non-compliant claim or extend the benefit to the imports in question, and the exemption claim failed. en-us Wed, 20 Mar 1991 00:00:00 +0530 Thu, 23 Jun 2011 14:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81264 Customs duty exemption for imported bulk drugs depended on strict compliance with the notification's mandatory conditions, including execution of a bond and maintenance and production of accounts showing use in manufacture for the specified purpose. Bulk drugs and raw materials were not covered by Chapter 99, which applied to life-saving drugs and medicines in ready-to-use form, so intended use in manufacture did not by itself secure exemption. The later amending notification did not operate retrospectively to validate a non-compliant claim or extend the benefit to the imports in question, and the exemption claim failed. Case-Laws Customs Wed, 20 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81264