Bulk drugs covered by customs exemption where notification entry includes drugs and medicines; benefit could not be denied on import description alone.

Imported goods cleared as bulk drugs were held to fall within the expression "drugs" for purposes of the relevant customs exemption notifications. Applying earlier precedent, the reasoning was that bulk drugs are covered by the notification entry for drugs and medicines, and exemption cannot be denied merely because of the description used at the import stage when the goods are otherwise specifically covered. The issue was treated as no longer res integra, and the exemption benefit was held available to the importer, with the adverse order set aside.

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Issues: Whether imported goods described as drugs, and cleared as bulk drugs, were entitled to exemption benefit under the relevant customs notifications, and whether the term "drugs" includes bulk drugs.

Analysis: The dispute related to imports made by a 100% EOU during June 2015 to September 2016. The issue was held to be covered by an earlier decision which had already considered the scope of the notification entries for drugs and medicines. The reasoning adopted was that bulk drugs fall within the expression drugs, and where the imported goods are specifically covered by the notification entry, the exemption cannot be denied merely because of the description used at import stage. The matter was treated as no longer res integra.

Conclusion: The benefit of the exemption was available to the appellant, and the adverse order was set aside.

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