https://www.taxtmi.com/caselaws?id=92824 An exemption notification granting concessional duty to bulk drugs, by adopting the meaning in the Drugs (Price Control) Order, 1987, was construed as limited to drugs covered by the relevant Second Schedule. The phrase "other bulk drugs" was read to exclude products not listed in that schedule and to operate only outside the First Schedule category tied to specified health programmes. On that basis, Chloropheniramine qualified for the benefit, while the other two claimed products did not. The exemption was therefore confined to one product and denied for the remaining two. en-us Fri, 19 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 13:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92824 An exemption notification granting concessional duty to bulk drugs, by adopting the meaning in the Drugs (Price Control) Order, 1987, was construed as limited to drugs covered by the relevant Second Schedule. The phrase "other bulk drugs" was read to exclude products not listed in that schedule and to operate only outside the First Schedule category tied to specified health programmes. On that basis, Chloropheniramine qualified for the benefit, while the other two claimed products did not. The exemption was therefore confined to one product and denied for the remaining two. Case-Laws Central Excise Fri, 19 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92824