https://www.taxtmi.com/caselaws?id=83586 Bulk-drug exemption under Notification No. 31/88-C depended on proof that the goods satisfied the prescribed bulk-drug meaning and pharmacopoeial standard under the Drugs (Price Control) Order, 1987; mere inclusion in the Merck Index or a Drug Controller certificate was not enough without satisfactory chemical or other evidence. End-use certificates were not an invariable precondition, because the later Board circular confined that requirement to the other bulk drugs in the annexed list and three products were already covered by the Second Schedule. The exemption therefore turned on compliance with the bulk-drug and standard requirements, not on a blanket end-use certificate condition. en-us Fri, 09 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 13:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83586 Bulk-drug exemption under Notification No. 31/88-C depended on proof that the goods satisfied the prescribed bulk-drug meaning and pharmacopoeial standard under the Drugs (Price Control) Order, 1987; mere inclusion in the Merck Index or a Drug Controller certificate was not enough without satisfactory chemical or other evidence. End-use certificates were not an invariable precondition, because the later Board circular confined that requirement to the other bulk drugs in the annexed list and three products were already covered by the Second Schedule. The exemption therefore turned on compliance with the bulk-drug and standard requirements, not on a blanket end-use certificate condition. Case-Laws Central Excise Fri, 09 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83586