https://www.taxtmi.com/caselaws?id=41746 Phenol USP was held to fall within an exemption for drugs, medicines, pharmaceuticals and drug intermediates under Notification No. 55/75 because it was shown to be included in recognised pharmacopoeias and to have use as a preservative and pharmaceutical raw material. The Court held that no further requirement of proving actual end-use could be read into the notification where the character of the goods already brought them within the exempted category. On that basis, phenol USP was treated as both a drug and a drug intermediate, and countervailing duty did not apply. en-us Tue, 12 Aug 1986 00:00:00 +0530 Sat, 05 Jun 2010 17:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41746 Phenol USP was held to fall within an exemption for drugs, medicines, pharmaceuticals and drug intermediates under Notification No. 55/75 because it was shown to be included in recognised pharmacopoeias and to have use as a preservative and pharmaceutical raw material. The Court held that no further requirement of proving actual end-use could be read into the notification where the character of the goods already brought them within the exempted category. On that basis, phenol USP was treated as both a drug and a drug intermediate, and countervailing duty did not apply. Case-Laws Customs Tue, 12 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41746