https://www.taxtmi.com/caselaws?id=353900 A product sold as "Sugest" containing natural micronised progesterone with excipients was treated as falling within the exemption entry under Notification No. 4/2006-C.E. read with the relevant entry in Notification No. 21/2002-Cus. The presence of ordinary excipients was held not to change the essential character of the basic drug, and exemption could not be denied merely because the medicine contained constituents other than the active ingredient. The product was therefore regarded as covered by the exempted description, and the revenue objection failed. en-us Thu, 11 Jan 2018 00:00:00 +0530 Fri, 23 Feb 2018 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353900 A product sold as "Sugest" containing natural micronised progesterone with excipients was treated as falling within the exemption entry under Notification No. 4/2006-C.E. read with the relevant entry in Notification No. 21/2002-Cus. The presence of ordinary excipients was held not to change the essential character of the basic drug, and exemption could not be denied merely because the medicine contained constituents other than the active ingredient. The product was therefore regarded as covered by the exempted description, and the revenue objection failed. Case-Laws Central Excise Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353900