Life saving drugs --- intravenous amino acids containing carbo-hydrates/electrolytes – not eligible for duty exemption - Customs - 045/2000

Circular No. 45/2000-Cus F.NO. 528/8/2000-Cus(TU) Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs New Delhi, the 16th, May, 2000 Subject: Life saving drugs --- intravenous amino acids containing carbo-hydrates/electrolytes – not eligible for duty exemption It is directed to refer to the subject mentioned above and to say that a doubt has been raised as to whether the benefit of above exemption could be allowed to intravenous amino acids containing carbohydrates/electrolyhtes. The matters has been examined in consultation with the Directorate General of Health Services (DGHS), New Delhi. DGHS have informed that a panel of experts has examined the matter and opined that all the components i.e. amino acids (including essential amino acids), glucose and electrolytes are available separately and that the individual components can be combined and administered depending on the patient’s requirements. Accordingly, they have not favoured duty exemption to intravenous amino acids containing carbohydrates and electrolytes. Keeping in view the opinion give by the DGHS, it has been decided not to extend the benefit of the above exemption to intravenous amino acids containing carbohydrates and electrolytes. The above position may be brought to the notice of field formations. Difficulties, if any, in implementation of above instructions may be brought to the notice of the Board.