Exempting Rifampicin and its specified formulations from excise duty - 25/90 - Central Excise - Tariff

Exempting Rifampicin and its specified formulations from excise duty.

Notification No. 25/90-C.E.

Dated 20-3-1990

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance. Department of Revenue No. 141/89-Central Excises, dated the 16th May, 1989, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts single ingredient formulations of Rifampicin and formulations of Rifampicin with Isoniazid (INH) and formulations of Rifampicin with Isoniazid (INH) and Pyrazinamide, and falling under heading No. 30.03 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon, which is specified in the said Schedule.

Explanation :- For She purposes of this notification, the expressions -

(a) "single ingredient formulations of Rifampicin" means medicaments processed out of Rifampicin bulk drug with or without the use of any pharmaceutical aids (such as diluent, disintegrating agent, moistening agent, lubricant, buffering agent, stabiliser or preserver) which are therapeutically inert and do not interfere with therapeutic or prophylactic activity of the drug 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) "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, stabiliser 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 docs not include any substance to which the provisions of the Drugs and Cosmetics Act, 1940 (23 of 1940) do not apply.

(c) "formulations of Rifampicin with Isoniazid (INH) and Pyrazinamide" means medicaments processed out of or containing the bulk drugs Rifampicin, Isoniazid (INH) and Pyrazinamide with or without the use of any pharmaceutical aids (such as diluent, disintegrating agent, moistening agent, lubricant, buffering agent, stabiliser 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.

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