https://www.taxtmi.com/caselaws?id=765555 Imported goods cleared as bulk drugs were held to fall within the expression "drugs" for purposes of the relevant customs exemption notifications. Applying earlier precedent, the reasoning was that bulk drugs are covered by the notification entry for drugs and medicines, and exemption cannot be denied merely because of the description used at the import stage when the goods are otherwise specifically covered. The issue was treated as no longer res integra, and the exemption benefit was held available to the importer, with the adverse order set aside. en-us Fri, 24 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765555 Imported goods cleared as bulk drugs were held to fall within the expression "drugs" for purposes of the relevant customs exemption notifications. Applying earlier precedent, the reasoning was that bulk drugs are covered by the notification entry for drugs and medicines, and exemption cannot be denied merely because of the description used at the import stage when the goods are otherwise specifically covered. The issue was treated as no longer res integra, and the exemption benefit was held available to the importer, with the adverse order set aside. Case-Laws Central Excise Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765555