https://www.taxtmi.com/caselaws?id=154937 An unconditional customs exemption for listed drugs was treated as covering bulk drugs where the notification did not define "drug" to exclude them. Lopinavir, being included in List 3 to Notification No. 21/2002-Customs, was held eligible for exemption under Sl. No. 47(A) of Notification No. 4/2006-C.E. The separate procedural requirements attached to the concessional bulk drug entry under Sl. No. 47(B) did not apply to the unconditional exemption, and the record also indicated substantial compliance with the certificate procedure. The exemption was sustained, and the revenue challenge failed. en-us Thu, 30 Jul 2009 00:00:00 +0530 Tue, 26 Sep 2017 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154937 An unconditional customs exemption for listed drugs was treated as covering bulk drugs where the notification did not define "drug" to exclude them. Lopinavir, being included in List 3 to Notification No. 21/2002-Customs, was held eligible for exemption under Sl. No. 47(A) of Notification No. 4/2006-C.E. The separate procedural requirements attached to the concessional bulk drug entry under Sl. No. 47(B) did not apply to the unconditional exemption, and the record also indicated substantial compliance with the certificate procedure. The exemption was sustained, and the revenue challenge failed. Case-Laws Central Excise Thu, 30 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154937