https://www.taxtmi.com/caselaws?id=81476 Cyclophosphamide for injection was treated as covered by the chapter entry for anti-cancer drugs and medicines and, on that basis, qualified for nil duty exemption. Cyclophosphamide tablets and the bulk drug used to manufacture them were not treated the same way: the bulk drug remained classifiable under Chapter 29, and the later notification was treated as clarificatory only, not as a basis for retrospectively extending exemption to goods not expressly covered by the tariff entry. The exemption therefore applied only to the injection item, while the claim failed for the tablets and the bulk drug. en-us Tue, 19 Mar 1991 00:00:00 +0530 Sat, 25 Jun 2011 14:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81476 Cyclophosphamide for injection was treated as covered by the chapter entry for anti-cancer drugs and medicines and, on that basis, qualified for nil duty exemption. Cyclophosphamide tablets and the bulk drug used to manufacture them were not treated the same way: the bulk drug remained classifiable under Chapter 29, and the later notification was treated as clarificatory only, not as a basis for retrospectively extending exemption to goods not expressly covered by the tariff entry. The exemption therefore applied only to the injection item, while the claim failed for the tablets and the bulk drug. Case-Laws Customs Tue, 19 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81476