https://www.taxtmi.com/caselaws?id=87258 Monosodium glutamate imported in 100 gm consumer packs was analysed against customs and central excise exemption notifications for bulk drugs. The decisive factors were its packaging in small retail packs, the absence of NF grade on the packets, and the declared use as a flavour enhancer in the food industry. Mere conformity with a recognised pharmacopoeia and possible medicinal use were held insufficient to treat the product as a bulk drug. The surrounding commercial context and the lack of satisfactory end-use support showed predominant non-medicinal use, so the exemption benefit was not available. en-us Thu, 28 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 17:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87258 Monosodium glutamate imported in 100 gm consumer packs was analysed against customs and central excise exemption notifications for bulk drugs. The decisive factors were its packaging in small retail packs, the absence of NF grade on the packets, and the declared use as a flavour enhancer in the food industry. Mere conformity with a recognised pharmacopoeia and possible medicinal use were held insufficient to treat the product as a bulk drug. The surrounding commercial context and the lack of satisfactory end-use support showed predominant non-medicinal use, so the exemption benefit was not available. Case-Laws Customs Thu, 28 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87258