Notification No. 55/75-C.E., dated 1-3-1975, as amended from time to time, and notification No. 104/82-C.E., dated 28-2-1982 and notification No. 234/82-C.E., dated 1-11-1982 before its amendment by notification No. 174/83-C.E., dated 30-6-1983 - Scope of the expression 'drug intermediates' for the https://www.taxtmi.com/circulars?id=6652 The Board accepts that, for the period when exemption was granted generally, any chemical falling under the relevant tariff item and sold to a drug manufacturer and used in the manufacture of drugs should be treated as a drug intermediate and entitled to the exemption; field formations and trade are to be informed and pending assessments finalised accordingly. en-us Wed, 19 Jul 1989 00:00:00 +0530 Sat, 04 Jul 2009 15:16:00 +0530 TaxTMI RSS Generator Notification No. 55/75-C.E., dated 1-3-1975, as amended from time to time, and notification No. 104/82-C.E., dated 28-2-1982 and notification No. 234/82-C.E., dated 1-11-1982 before its amendment by notification No. 174/83-C.E., dated 30-6-1983 - Scope of the expression 'drug intermediates' for the https://www.taxtmi.com/circulars?id=6652 The Board accepts that, for the period when exemption was granted generally, any chemical falling under the relevant tariff item and sold to a drug manufacturer and used in the manufacture of drugs should be treated as a drug intermediate and entitled to the exemption; field formations and trade are to be informed and pending assessments finalised accordingly. Circulars Central Excise Wed, 19 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6652