https://www.taxtmi.com/caselaws?id=54295 Bulk drugs imported for manufacture of Intravenous Amino Acids qualified for exemption under Notification No. 17/2001-Cus. because the relevant condition was use in producing a product specifically covered by the notification. The presence of glucose or sorbitol in the finished product did not change its character as Intravenous Amino Acids, so the exemption remained available. A Board circular could not override the notification or defeat the benefit for the imported bulk drugs, and the denial of exemption was unsustainable. en-us Wed, 12 Jan 2005 00:00:00 +0530 Tue, 19 Oct 2010 12:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54295 Bulk drugs imported for manufacture of Intravenous Amino Acids qualified for exemption under Notification No. 17/2001-Cus. because the relevant condition was use in producing a product specifically covered by the notification. The presence of glucose or sorbitol in the finished product did not change its character as Intravenous Amino Acids, so the exemption remained available. A Board circular could not override the notification or defeat the benefit for the imported bulk drugs, and the denial of exemption was unsustainable. Case-Laws Customs Wed, 12 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54295