https://www.taxtmi.com/caselaws?id=86919 An exemption notification that lists bulk drugs and ties eligibility to the Drugs (Price Control) Order, 1987 cannot be read to impose an end-use certificate requirement where none is expressed; exemption under Notification No. 31/88-C.E. therefore depended only on whether the goods answered the notified description, and denial for want of such certificate was unsustainable. By contrast, Notification No. 234/86-C.E. expressly required a Drugs Controller certificate covering cumulative conditions, including that the goods were bulk drugs normally used for diagnosis, treatment, mitigation or prevention of disease and were used as such or as an ingredient in a formulation; compliance with those conditions was essential, and exemption was unavailable without certification. en-us Wed, 30 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 13:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86919 An exemption notification that lists bulk drugs and ties eligibility to the Drugs (Price Control) Order, 1987 cannot be read to impose an end-use certificate requirement where none is expressed; exemption under Notification No. 31/88-C.E. therefore depended only on whether the goods answered the notified description, and denial for want of such certificate was unsustainable. By contrast, Notification No. 234/86-C.E. expressly required a Drugs Controller certificate covering cumulative conditions, including that the goods were bulk drugs normally used for diagnosis, treatment, mitigation or prevention of disease and were used as such or as an ingredient in a formulation; compliance with those conditions was essential, and exemption was unavailable without certification. Case-Laws Central Excise Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86919