Central Excise availment of exemption in terms of Notification No. 31/88, dated 1-3-1988 in respect of "other bulk drugs"

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..... stry of Finance (Department of Revenue) New Delhi Subject : Central Excise availment of exemption in terms of Notification No. 31/88, dated 1-3-1988 in respect of "other bulk drugs" A doubt has been expressed as to whether furnishing of proof of end use in respect of 'other bulk drugs' appearing at S. No. 2 of Notification No. 31/88 is required for the purpose of availing the exemption in terms .....

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..... of or containing one or more bulk drugs or drug. with or without the use of any pharmaceutical aids for internal or external use for, or in the diagnosis, treatment, mitigation or prevention of diseases in human beings or animals. On a strict interpretation of the Notification No. 31/88, dated 1-3-1988 read with the definitions of 'bulk drug' and 'formulation' as provided in Drugs (Price Control) .....

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