https://www.taxtmi.com/caselaws?id=91106 Exemption under Notification No. 31/88-C.E. for bulk drugs depended on the definition of "bulk drugs" adopted from the Drugs (Prices Control) Order, 1987. A substance qualified only if it was used as such or as an ingredient in a "formulation," meaning a medicine for internal or external use in diagnosis, treatment, mitigation, or prevention of disease. Menthol I.P. cleared to buyers using it in toothpaste, powder, and shaving cream did not satisfy that definition, because those products were not qualifying formulations. The absence of an end-use certificate did not change the result, as the decisive issue was substantive eligibility. The exemption was therefore denied. en-us Tue, 04 Nov 1997 00:00:00 +0530 Thu, 13 Oct 2011 17:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91106 Exemption under Notification No. 31/88-C.E. for bulk drugs depended on the definition of "bulk drugs" adopted from the Drugs (Prices Control) Order, 1987. A substance qualified only if it was used as such or as an ingredient in a "formulation," meaning a medicine for internal or external use in diagnosis, treatment, mitigation, or prevention of disease. Menthol I.P. cleared to buyers using it in toothpaste, powder, and shaving cream did not satisfy that definition, because those products were not qualifying formulations. The absence of an end-use certificate did not change the result, as the decisive issue was substantive eligibility. The exemption was therefore denied. Case-Laws Central Excise Tue, 04 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91106