Eligibility of Salts & Esters of drugs and medicines under Notification No. 21/2003-Cus. (Sl. 80), dated 1-3-2002 - Customs - 060/03

Circular No. 60/2003-Cus., dated 16-7-2003 F.No. 528/47/2003-Cus.(TU) Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject: Eligibility of Salts Esters of drugs and medicines under Notification No. 21/2003-Cus. (Sl. 80), dated 1-3-2002. I am directed to refer to the subject mentioned above and to say that a doubt has been raised as to whether bulk drugs required for manufacture of salts esters of drugs medicines specified in list 3 of Notification No. 21/2002-Cus., dated 1-3-2002, are eligible for benefit under Sl. 80(B) of the said notification, or not. 2. The matter has been examined. It is hereby clarified that the terms drugs and medicines, referred to in Sl. 80(A) of Notification No. 21/2002-Cus. include their salts esters as well. Therefore, the Notification No. 21/2002-Cus., Sl. 80(A), covers not only drugs or medicines specified in list 3 but also their salts esters. Accordingly the said notification under Sl. 80(B) would also cover bulk drugs used in manufacture of the salts and esters of drugs and medicines specified in list 3. 3. This may be brought to notice of all concerned. 4. Please acknowledge receipt of this circular. 5. Hindi version will follow.