Central Excise - Availment of exemption in terms of Notification No. 31/88, dated 1-3-1988 in respect of "Other bulk drugs - Central Excise - 11/92-CX.3

Central Excise - Availment of exemption in terms of Notification No. 31/88, dated 1-3-1988 in respect of "Other bulk drugs Circular No. 11/92-CX.3 Dated 4-11-1992 [From F. No. 120/1/92-CX.3] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Availment of exemption in terms of Notification No. 31/88, dated 1-3-1988 in respect of "Other bulk drugs. Reference to instructions contained in Board's Circular No. 8/90-CX.3, dated 6-3-1990 (F. No. 120/12/89-CX.3), wherein it was clarified that for the purpose of availing of exemption in terms of Notification No. 31/88-CE, dated 1-3-1988, in respect of "other bulk drugs", it would be necessary to insist upon end use certificates in order to satisfy that the bulk drugs have actually been put to use as specified in Drug (Price Control) Order, 1987. 2. A representation has been received from Indian Drug Manufacturers, Association wherein they have expressed difficulties in furnishing end use certificate to avail of the benefit of exemption Notification No. 31/88 dated 1-3-1988, in respect of all "other bulk drugs". 3. The matter has since been examined in consultation with Principal Collector, Bombay. It is observed that the majority of the bulk drugs specified in the Second Schedule to the DPCO are generally meant for use in the manufacture of medicines only. Hence, if the furnishing of the end use certificate is not insisted upon in respect of the bulk drugs listed in the Second Schedule of the DPCO the difficulties of the trade would get mitigated upto a large extent. 4. In view of the above, the instructions contained in Circular No. 8/90-C.E., dated 6-3-1990 may be modified in respect of the bulk drugs specified in the Second Schedule to DPCO. End use certificate in respect of such drugs need not be insisted upon. 5. Field formations and trade interests may be informed suitably.