(b) The list contains drug products, identified by manufacturers, each of which has been certified or approved by the commissioner of the Federal Food and Drug Administration as being safe and effective for its labeled indications for use and bioequivalent where bioequivalence is a real or potential issue, and are considered therapeutically equivalent provided they are:

1. (1) marketed under approved new drug applications or abbreviated new drug applications; and
2. (2) are shown to be bioequivalent in those instances where positive evidence of bioequivalency is necessary.

(c) Unless otherwise specifically noted on such drug list, therapeutic equivalence applies only to pharmaceutically equivalent drug products involving the same:

1. (1) active ingredient or ingredients;
2. (2) dosage form; and
3. (3) strength.

(d) Different brands of the following dosage forms are not considered pharmaceutically equivalent:

1. (1) enteric coated tablets;
2. (2) controlled release products;
3. (3) injectable suspensions, other than antibiotics;
4. (4) suppositories containing active ingredients for which systemic absorption is necessary for the therapeutic activity; and
5. (5) different delivery systems for aerosol and nebulizer drugs.