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Most of the commentary on the India–UK Comprehensive Economic and Trade Agreement (CETA) has stayed focused on cars, textiles, and services. Chemicals rarely make the headline list. India already has real capability in specialty chemicals, agrochemicals, pharmaceutical intermediates, dyes, and pigments, and the UK brings a mature chemicals and life-sciences ecosystem with genuine demand on the other side.

The Larger Bench of the CESTAT has on 12 December 2024 held that an assessee is eligible for benefit under Sl. No. 32 of Notification No. 4/2006-C.E.,