| Date: |
05-03-2001
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| Notification No: |
Customs Circular No 15/2001
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Export of formulations of bulk drugs under DEPB Scheme
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Export of formulations of bulk drugs under DEPB Scheme
Circular
No. 15 dated 5th March 2001.
It appears that certain Custom Houses may be permitting grant of DEPB
rates meant for bulk drugs to the corresponding formulations.
2. The issue has
been discussed in the DEPB Committee meeting wherein it was decided that unless
a given DEPB entry explicitly covers formulations (i.e. tablets/ capsules,
syrup/ oral suspension, intravenous infusion or injection), such an entry would
cover only the bulk drug mentioned therein. The corresponding formulations would
be covered only at S. No. 37 of Chemical Group in the DEPB Rate Schedule and
would be eligible for 75% of the DEPB rate for the relevant bulk drug as
mentioned against the said Sr. No. 37.
3. To cite a
specific example, the entry at S.No. 41 of Chemical Group which reads as
�Enalapril Male ate 2.5/ 5/ 10 Mg. Tablets� would cover only such tablets.
The entry at Sr. 42 ibid which reads, as �Erythromycin BP 88� would cover
only the bulk drug. The formations made out of erythromycin BP 88 shall not be
covered under Sr. 42 but only under Sr. 37 and would be eligible for the reduced
rate as per the said Sr. 37.
4. The
issue has been examined in the Board and it has been decided to adopt the
decision of the DEPB Committee.
5. The
contents of the above Circular may please be brought to the notice of the
Officers and staff for uniform application.
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