Cosmetics exemption under Rule 132: toiletries not for medicinal use were held importable and not prohibited goods.

Cosmetics and toiletries not intended for medicinal use fall within Entry 1 of Schedule D under Rule 132 of the Drugs and Cosmetics Rules, 1945, and are exempt from Chapter III controls when the statutory conditions are met. On that construction, items such as shampoo, shower gel, shaving gel, hair cream, body cream and scented spray could be imported as exempt goods. Import through Goa Port did not by itself render them prohibited or liable to absolute confiscation. The confiscation order was set aside because the goods were covered by the exemption and their import was permissible.

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Issues: Whether the imported cosmetics were covered by Entry 1 of Schedule D under Rule 132 of the Drugs and Cosmetics Rules, 1945 and thus exempt from Chapter III controls; and whether, on that basis, the goods could be imported through Goa Port without being treated as prohibited goods liable to absolute confiscation.

Analysis: Rule 132 read with Schedule D exempts substances not intended for medicinal use from the provisions of Chapter III of the Drugs and Cosmetics Rules, 1945, subject to the specified conditions. The imported items were toiletries and cosmetics such as shower gel, shampoo, shaving gel, hair cream, body cream and scented spray, which were not intended for medicinal use. The definition of cosmetics under Rule 3(aaa) supported the view that such goods could fall within the exempted category. The interpretation placed by the departmental clarification and circulars also supported free import of cosmetics when the statutory conditions were satisfied. On this construction, the goods were not liable to be treated as prohibited merely because they were imported through Goa Port.

Conclusion: The imported goods were covered by Entry 1 of Schedule D under Rule 132 and were entitled to exemption. Their import through Goa Port was permissible, and the order of absolute confiscation could not stand.

Final Conclusion: The confiscation order was set aside and the appeal succeeded, with consequential relief.

Ratio Decidendi: Cosmetics and toiletries falling within the category of substances not intended for medicinal use are exempt under Rule 132 read with Schedule D of the Drugs and Cosmetics Rules, 1945, and cannot be treated as prohibited imports solely because they are brought through a port not specified for cosmetics.

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