https://www.taxtmi.com/caselaws?id=43018 Phenol U.S.P. was treated as a drug because it appeared in the Indian, British and American Pharmacopoeias, bringing it within the exemption for drugs, medicines, pharmaceuticals and drug intermediates. The notification was construed as granting exemption to the specified article itself, and the pharmacopoeial references to the Drugs and Cosmetics Act, patents or trade marks did not narrow its scope. Proof of actual end-use as a drug or drug intermediate was not required, and the exemption could not be denied on that basis. en-us Wed, 26 Jun 1991 00:00:00 +0530 Tue, 15 Jun 2010 16:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43018 Phenol U.S.P. was treated as a drug because it appeared in the Indian, British and American Pharmacopoeias, bringing it within the exemption for drugs, medicines, pharmaceuticals and drug intermediates. The notification was construed as granting exemption to the specified article itself, and the pharmacopoeial references to the Drugs and Cosmetics Act, patents or trade marks did not narrow its scope. Proof of actual end-use as a drug or drug intermediate was not required, and the exemption could not be denied on that basis. Case-Laws Central Excise Wed, 26 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43018