Bulk drugs - 14/95 - Customs -Tariff

Bulk drugs Notification No. 14/95-Cus. Dated 16-3-1995 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of the Table hereto annexed and falling under Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in column (2) of the said Table, when imported into India, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, subject to the conditions, if any, specified in the corresponding entry in column (5) of the said Table. TABLE S.No. Chapter Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 28,29 or 30 Bulk drugs, namely, - LIST (A) Nil — (i) Anti-D immunoglobulin (ii) Carbonicillin Disodium (iii) Erythropoietin (iv) Lincomycin Hydrochloride (v) Human Tetanus Immunoglobulin (vi) Ribavirin (vii) Thiamidine LIST (B) Bulk drugs Nil If used in the manufacture of life saving drugs and medicines specified under heading "A. Life saving drugs or medicines (including diagnostic test kits" of the Schedule annexed to the notification No. 13/95-Customs, dated the 16th March, 1995. LIST (C) 10% ad valorem (i) Nilutamide (ii) Sodium Fusidate (iii) Low molecular weight heparin LIST (D) 25% ad valorem — (i) Ceftriaxone (ii) Cefotaxime (iii) Ceftazidime (iv) Prostaglandin F2 alpha (PGF2) (v) Sulphadoxine (vi)Sulphamethoxypyrazine (vii) Salazosulphapyridine (viii) Vincristine (ix) Vinblastine (x) Zidovudine (AZT) LIST (E) 25% ad valorem Codeine Phosphate and Narcotine If imported by Government Opium Alkaloids Factories. 2. 30 Drugs, namely, - — LIST (A) 10% ad valorem (i) Nilutamide (ii) Sodium Fusidate (iii) Low molecular weight heparin (iv) Erythropoietin LIST (B) 25% ad valorem (i) Anti-D Immunoglobulin (ii) Ceftazidime (iii) Cefotaxime (iv) Cis Platin Injection (v) Homoeopathic medicines (vi) Human Tetanus Immunoglobulin (vii) Melagenina (viii) Measles Vaccine (ix) Vinblastine (x) Vincristine (xi) Zidovudine (AZT) 3. 38 Lumulus Amebocyte 25% ad valorem — Lysate (LAL) test kit Explanation - For the purposes of this notification — (a) "bulk drug" means any pharmaceutical, chemical, biological or plant product including its salts, esters, stereo isomers and derivatives, conforming to pharmacopoeia or other standards specified in the Second Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940), and which is used as such or as an ingredient in any formulation; (b) "formulation" means a medicine processed out of, or containing one or more bulk drugs or drugs, with or without the use of any pharmaceutical aids, for internal or external use for or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals, but shall not include - (i) any medicine included in any bonafide Ayurvedic (including Sidha) or Unani (Tibb) system of medicines; (ii) any medicine included in the Homoeopathic system of medicines; and (iii) any substance to which the provisions of the Drugs and Cosmetics Act, 1940 (23 of 940) do not apply; (c) "drug" includes - (i) all medicines for internal or external use of human beings or animals and all substances intended to be used for or in the diagnosis, treatment, mitigation or prevention of any disease or disorder in human beings or animals, including preparations applied on human body for the purpose of repelling insects like mosquitoes; (ii) such substances, intended to affect the structure or any function of the human or animal body or intended to be used for the destruction of vermin or insects which cause disease in human beings or animals, as may be specified from time to time by the Government by notification in the Official Gazette; and (iii) bulk drugs and formulations.