1987 (7) TMI 109

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....s at large for centuries. In the past three or four decades it is under control, yet four to five millions fresh cases of acute pulmonary TB are found every year affected by the killer disease. The bacillary remain contagious in the lungs of the affected for two years, before death finally takes over the patient. There are five drugs recommended by the World Health Organization for TB. The five are : (1) Isonized (INH), (2) Rifampicin, (3) Pyrazinamide, (4) Streptomycin and (5) Ethambutal. The writ petitioner company uses the first three components in 'Pyrazinamide'. Relevant to these components inter alia two notifications are referred by the Company. Notification No. 18 of 1984 published on February 14, 1984. The other is 233 of 1984 publ....

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....s satisfied that it is necessary in the public interest so to do, it may, by notification in the official gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after clearance) as may be specified in the notification goods of any specified description from the whole or any part of duty of customs leviable thereon. (2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, be special order in each case, exempt from the payment of duty, under circumstances of an exceptional nature to be stated in such order, any goods on which duty is leviable, (3) An exemption under sub-section (1) or sub-section (2) in respect of any goods from any part of the duty ....