https://www.taxtmi.com/caselaws?id=233735 Exemption under a conditional drug notification requires strict compliance with its terms. Where a medicine contains a non-scheduled ingredient, that ingredient must be affirmatively shown to be a pharmaceutical necessity and therapeutically inert, without interfering with the therapeutic or prophylactic activity of the scheduled ingredient. On the record, there was no material evidence or chemical report establishing that dextrose met those conditions, and the controlling Supreme Court precedent was not properly addressed. The exemption was therefore not available, and the product did not qualify for the notification benefit. en-us Thu, 14 Mar 2013 00:00:00 +0530 Wed, 21 Aug 2013 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233735 Exemption under a conditional drug notification requires strict compliance with its terms. Where a medicine contains a non-scheduled ingredient, that ingredient must be affirmatively shown to be a pharmaceutical necessity and therapeutically inert, without interfering with the therapeutic or prophylactic activity of the scheduled ingredient. On the record, there was no material evidence or chemical report establishing that dextrose met those conditions, and the controlling Supreme Court precedent was not properly addressed. The exemption was therefore not available, and the product did not qualify for the notification benefit. Case-Laws Central Excise Thu, 14 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233735