https://www.taxtmi.com/caselaws?id=124152 Goods specifically listed in List 3 to Notification No. 21/2002-Cus., including Nevirapine and Stavudine, were treated as covered by the exemption structure under Notification No. 4/2006-C.E. The analysis states that a specific entry in the exemption list prevails, and that the term "drug" in the relevant framework includes bulk drugs. It also notes that the clearances were disclosed in ER-1 returns and that the recipient used the goods in formulation manufacture, supporting exemption treatment under the cited precedents. en-us Thu, 21 Aug 2008 00:00:00 +0530 Sun, 10 Dec 2023 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124152 Goods specifically listed in List 3 to Notification No. 21/2002-Cus., including Nevirapine and Stavudine, were treated as covered by the exemption structure under Notification No. 4/2006-C.E. The analysis states that a specific entry in the exemption list prevails, and that the term "drug" in the relevant framework includes bulk drugs. It also notes that the clearances were disclosed in ER-1 returns and that the recipient used the goods in formulation manufacture, supporting exemption treatment under the cited precedents. Case-Laws Central Excise Thu, 21 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124152