https://www.taxtmi.com/caselaws?id=167279 Exemption for citric acid monohydrate BP under the relevant excise notification depended on more than pharmacopoeial conformity or pharmaceutical capability. The product could fall within the broader class of bulk drugs, medicines or drug-intermediates only if it was shown to be used for diagnosis, treatment, mitigation or prevention of disease, or as an ingredient in a medicinal formulation. Mere potential use was insufficient; actual qualifying end use had to be established by evidence and, where necessary, verified by the authorities before exemption or refund could be granted. en-us Wed, 20 Feb 1985 00:00:00 +0530 Mon, 15 Dec 2014 10:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167279 Exemption for citric acid monohydrate BP under the relevant excise notification depended on more than pharmacopoeial conformity or pharmaceutical capability. The product could fall within the broader class of bulk drugs, medicines or drug-intermediates only if it was shown to be used for diagnosis, treatment, mitigation or prevention of disease, or as an ingredient in a medicinal formulation. Mere potential use was insufficient; actual qualifying end use had to be established by evidence and, where necessary, verified by the authorities before exemption or refund could be granted. Case-Laws Customs Wed, 20 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167279