https://www.taxtmi.com/caselaws?id=87501 An exemption notification defining "bulk drug" by reference to pharmaceutical or chemical products used as such or as an ingredient in a formulation was construed to cover products capable of such use, not only those shown to have been actually used in a medicinal product. Potassium iodate was found to possess therapeutic properties and to be used in iodised salt for preventing iodine deficiency disorders, so exemption could not be denied merely because actual medicinal end-use was not proved. As the notification did not expressly require an end-use certificate, its absence was not fatal, and the product qualified for exemption as a bulk drug. en-us Wed, 24 Dec 1997 00:00:00 +0530 Tue, 06 Sep 2011 14:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87501 An exemption notification defining "bulk drug" by reference to pharmaceutical or chemical products used as such or as an ingredient in a formulation was construed to cover products capable of such use, not only those shown to have been actually used in a medicinal product. Potassium iodate was found to possess therapeutic properties and to be used in iodised salt for preventing iodine deficiency disorders, so exemption could not be denied merely because actual medicinal end-use was not proved. As the notification did not expressly require an end-use certificate, its absence was not fatal, and the product qualified for exemption as a bulk drug. Case-Laws Central Excise Wed, 24 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87501