Central Excise - Notification No. 3/82-CE, dated 1-11-82 before its amendment by Notification No. 234/86-C.E., dated 3-4-86 - Manufacture and clearance of 'Bulk Drugs' clarification regarding

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..... re and clearance of 'Bulk Drugs' clarification regarding Circular No. 31/88-CX.3 Dated 2-12-1988 [From F. No. 120/20/88-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Notification No. 3/82-CE, dated 1-11-82 before its amendment by Notification No. 234/86-C.E., dated 3-4-86 - Manufacture and clearance of 'Bu .....

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..... plant product, conforming to pharmacopceial standards, used for the diagnosis, treatment, mitigation or prevention of diseases in human beings or animals and used as such or as an ingredient in any formulation. 3. After the new Tariff came into force with effect from 28-2-1986, the Government issued notification No. 234/86 with effect from 3-4-1986 granting exemption to 'Bulk Drugs' falling und .....

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..... e was supplied to the manufacturers of beverages and soft drinks. Evidently, in such a situation, these goods cannot be deemed to have been used for the purpose of diagnosis, treatment, mitigation or prevention of diseases in human beings or animals and used as such or as an ingredient in any formulation. The exemption for these goods as 'Bulk Drugs' under the above notifications for the purposes .....

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