CUS CIR NO. 60/2003 DATE 16/07/2003

Eligibility of Salts & Esters of drugs and medicines under Notification No. 21/2003 - Cus.(Sl.80) dated 01/03/2002
I am directed to refer to the subject mentioned above and to say that a doubt has been raised as to whether bulk drugs required for manufature of salts & esters of drugs & medicines specified in list 3 of Notification No. 21/2002-cus., dated 01/03/2002, are eligible for benefit under Sl. 80(B) of the said notification, or not.

2. The matter has been examined. It is hereby clarified that the terms drugs and medicines, referred to in Sl. 80(A) of notification No. 21/2002-Cus. include their salts & esters as well. Therefore, the Notification No. 21/2002-Cus., Sl. 80(A), covers not only drugs or medicines specified in list 3 but also their salts & esters. Accordingly the said notification under Sl. 80(B) would also cover bulk drugs used in manufacture of the salts and esters of drugs and medicines specified in list 3.

3. This may be brought to notice of all concerned.

4. Please acknowledge receipt of this circular.

Sd/-
(H.K.Sharma)
STO(TU)

[F. No. 528/47/2003-Cus(TU)]

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