Exemption to Rifampicin and Formulations of Rifampicin during 18-1-1989 to 15-5-1989 - 44/90 - Central Excise - Non Tariff

Exemption to Rifampicin and Formulations of Rifampicin during 18-1-1989 to 15-5-1989

Notification No. 44/90-C.E. (N.T.)

Dated 1-11-1990

Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on Rifampicin and formulations of Rifampicin with Isoniazid (INH), falling under Heading No. 30.03 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), was not being levied under section 3 of the first-mentioned Act during the period commencing on the 18th day of January, 1989 and ending with the 15th day of May, 1989;

Now, therefore, in exercise of the powers conferred by section 11C of the first-mentioned Act, the Central Government hereby directs that the whole of the duty of excise payable under the first-mentioned Act, on such Rifampicin and formulations of Rifampicin with Isoniazid (INH), but for the said practice, shall not be required to be paid in respect of such Rifampicin and formulations of Rifampicin with Isoniazid (INH), on which the said duty of excise was not levied during the period aforesaid in accord­ance with the said practice.

Explanation :- For the purposes of this notification -

(a) the expression "formulations of Rifampicin with Isoniazid (INH)" means medicaments processed out of or containing the bulk drugs — Rifampicin and Isoniazid (INH) with or without the use of any pharmaceutical aids (such as diluent, disintegrating agent, moistening agent, lubricant, buffering agent, stabilizer or preserver) which are therapeutically inert and do not interfere with therapeutic or prophylactic activity of the drugs for internal or external use for, or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but does not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 (23 of 1940) do not apply;

(b) the expression "bulk drug", has the same meaning as assigned to it in the Drugs (Prices Control) Order, 1987".