P or P Medicaments - Alignment of duty structure with the Drug (Price Control) Order, 1987 - Central Excise - 346/153/88-TRU

P or P Medicaments - Alignment of duty structure with the Drug (Price Control) Order, 1987 Letter F. No. 346/153/88-TRU Dated 30-11-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : P or P medicaments - Allignment of duty structure with the drug (Price control) order, 1987 [Chapter 30] It has been brought to the notice of the Board that some Central Excise formations are not allowing exemption of Central Excise duty on formulations based on the list of bulk drugs specified in the First Schedule to the Drug (Price Control) Order, 1987 figuring at Sl. No. 1 of the Table annexed to the Notification 29/88-C.E., dated 1-3-1988, if the same are not sold to the National Health Programme. Some field formations, it is reported, are also insisting on a declaration to the effect that the same are used only for "A National Programme"1 for extending the concession. Though, excise duty exemption under Notification 29/88-C.E., dated 1-3-1988 is linked to the First and Second Schedule of the DPCO, the notification does not stipulate that the goods should be used only for National Health Programme. Therefore, denial of the concession solely on the ground that the formulations are not sold in the context of National Health Programme is not justified. Similarly, the insistance of any declaration regarding the use of the formulations for National Health Programme is also not warranted.