https://www.taxtmi.com/caselaws?id=85853 Notification No. 29/88 granted exemption only to patent or proprietary medicaments based on bulk drugs specified in the First Schedule to the Drugs (Prices) Control Order, 1987, whether used singly or in combination with other specified bulk drugs. A formulation of pyrimethamine and sulphadoxine did not satisfy that condition because sulphadoxine was not shown to be a specified bulk drug in the First Schedule. A departmental letter describing the combination could not substitute for the notification's express requirement. The exemption was therefore not available, and the denial of benefit was upheld. en-us Tue, 15 Oct 1996 00:00:00 +0530 Mon, 08 Aug 2011 15:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85853 Notification No. 29/88 granted exemption only to patent or proprietary medicaments based on bulk drugs specified in the First Schedule to the Drugs (Prices) Control Order, 1987, whether used singly or in combination with other specified bulk drugs. A formulation of pyrimethamine and sulphadoxine did not satisfy that condition because sulphadoxine was not shown to be a specified bulk drug in the First Schedule. A departmental letter describing the combination could not substitute for the notification's express requirement. The exemption was therefore not available, and the denial of benefit was upheld. Case-Laws Central Excise Tue, 15 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85853