https://www.taxtmi.com/caselaws?id=348711 Micronized Progesterone BP imported in bulk was treated as a drug covered by Sl. No. 80(A) of Notification No. 21/2002-Cus because it was specifically named in List 3 under Sl. No. 58. The bulk form did not justify shifting the goods to the general bulk-drug entry in Sl. No. 80(B), as exemption entries must be construed strictly and a specific description prevails over a more general one. The concessional duty benefit therefore applied under the specific List 3 entry, and denial of that benefit on the basis of bulk import form was unsustainable. en-us Wed, 13 Sep 2017 00:00:00 +0530 Fri, 24 Nov 2017 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348711 Micronized Progesterone BP imported in bulk was treated as a drug covered by Sl. No. 80(A) of Notification No. 21/2002-Cus because it was specifically named in List 3 under Sl. No. 58. The bulk form did not justify shifting the goods to the general bulk-drug entry in Sl. No. 80(B), as exemption entries must be construed strictly and a specific description prevails over a more general one. The concessional duty benefit therefore applied under the specific List 3 entry, and denial of that benefit on the basis of bulk import form was unsustainable. Case-Laws Customs Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348711