https://www.taxtmi.com/caselaws?id=99245 Ethopabate used in the manufacture of Amprol Plus was treated as a bulk drug eligible for Notification No. 31/88. The fact that the final product was not itself a medicament did not disqualify the drug from the exemption, because the notification focused on the drug's character and use as a therapeutic ingredient. Ethopabate was identified as a coccidiostat used to treat coccidiosis in birds, which supported its classification as a bulk drug. The notification also did not require the resulting formulation to meet pharmacopoeial standards. On that basis, denial of exemption was unsustainable and the benefit of the notification was available. en-us Wed, 25 Oct 2000 00:00:00 +0530 Wed, 25 Jan 2012 16:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99245 Ethopabate used in the manufacture of Amprol Plus was treated as a bulk drug eligible for Notification No. 31/88. The fact that the final product was not itself a medicament did not disqualify the drug from the exemption, because the notification focused on the drug's character and use as a therapeutic ingredient. Ethopabate was identified as a coccidiostat used to treat coccidiosis in birds, which supported its classification as a bulk drug. The notification also did not require the resulting formulation to meet pharmacopoeial standards. On that basis, denial of exemption was unsustainable and the benefit of the notification was available. Case-Laws Central Excise Wed, 25 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99245