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Issues: Whether polyvinyl pyrrolidone, pharmaceutical grade, imported under an export house additional licence permitting import of drug or drug intermediate, was covered as a drug or drug intermediate and therefore permissible for import.
Analysis: The imported goods were described as polyvinyl pyrrolidone, also known as PVP, Plasdone or Pavidone. Although the product was shown in pharmacopoeias as a pharmaceutic aid or binding agent and did not itself possess medicinal properties, the definition of drug in Section 3(b) of the Drugs and Cosmetics Act, 1940 is wide enough to include substances used as components of a drug. The earlier view that such an expanded definition could not be carried into tariff interpretation was considered against later decisions of the same High Court, including a Division Bench ruling which treated inclusion in pharmacopoeias as indicating that the substance was a drug. In preference to the later and broader view, the Court held that pharmaceutical-grade PVP falls within the statutory concept of drug for the purpose of import entitlement.
Conclusion: Polyvinyl pyrrolidone, pharmaceutical grade, was held to be importable as a drug or drug intermediate under the licence produced, and the appeal succeeded.
Ratio Decidendi: Where a substance is included in pharmacopoeias and falls within the expanded definition of drug under the Drugs and Cosmetics Act, 1940, that statutory meaning may govern import entitlement under the relevant licensing policy.
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