https://www.taxtmi.com/caselaws?id=42542 Calcium carbonate in Flagyl tablets was treated as a therapeutically inert pharmaceutical necessity and not as an active ingredient that would disqualify the tablets from the excise exemption under the Rule 8 notification. The formulation contained metronidazole as the only active therapeutic ingredient, while calcium carbonate appeared only in small quantities. Since calcium carbonate acts as an antacid only in much larger doses and the drug authority certified metronidazole as the sole active ingredient, it was regarded as a diluent that did not interfere with the therapeutic or prophylactic activity of the scheduled ingredient. The tablets therefore satisfied the notification conditions and qualified for concessional exemption. en-us Wed, 21 Jun 1989 00:00:00 +0530 Fri, 11 Jun 2010 18:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42542 Calcium carbonate in Flagyl tablets was treated as a therapeutically inert pharmaceutical necessity and not as an active ingredient that would disqualify the tablets from the excise exemption under the Rule 8 notification. The formulation contained metronidazole as the only active therapeutic ingredient, while calcium carbonate appeared only in small quantities. Since calcium carbonate acts as an antacid only in much larger doses and the drug authority certified metronidazole as the sole active ingredient, it was regarded as a diluent that did not interfere with the therapeutic or prophylactic activity of the scheduled ingredient. The tablets therefore satisfied the notification conditions and qualified for concessional exemption. Case-Laws Central Excise Wed, 21 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42542