https://www.taxtmi.com/caselaws?id=797991 Bulk drugs and active pharmaceutical ingredients qualify as drugs under the description-based entry for all drugs and medicines, including when imported for manufacture, testing, clinical trials, bioavailability studies or bioequivalence studies. Their classification follows the statutory treatment of drug components and APIs as pharmaceutical substances used directly or as formulation ingredients. The phrase "or any Chapter" extends the entry beyond Chapter 30 to APIs classifiable under Chapters 28 and 29. The specific drugs entry prevails over general chemical entries, resulting in IGST at 5%, unless the goods fall within the applicable nil-rated entry. en-us Wed, 19 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797991 Bulk drugs and active pharmaceutical ingredients qualify as drugs under the description-based entry for all drugs and medicines, including when imported for manufacture, testing, clinical trials, bioavailability studies or bioequivalence studies. Their classification follows the statutory treatment of drug components and APIs as pharmaceutical substances used directly or as formulation ingredients. The phrase "or any Chapter" extends the entry beyond Chapter 30 to APIs classifiable under Chapters 28 and 29. The specific drugs entry prevails over general chemical entries, resulting in IGST at 5%, unless the goods fall within the applicable nil-rated entry. Case-Laws Customs Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797991