2005 (1) TMI 276

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....s a manufacturer of medicines. It imported bulk drugs and claimed concession under Notification No. 17/2001. The Notification is applicable if the bulk drugs are used in the manufacture of among other items "Intravenous Amino Acids" (Sl. No. 97 of list 2 of the Notification). Dispute arose as to whether imported bulk drugs could get the benefit of exemption in view of the fact that the intravenous....

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....xemption. The denial of the exemption by the lower authority is purely on the ground that as per Board's Circular 45/2000 dated 16-5-2000, it was decided not to extend the benefit of exemption to Intravenous Amino Acids containing carbohydrates and electrolytes. It is pertinent to observe here that the goods under import are not Intravenous Amino Acids but bulk drugs for their manufacture. The ple....