https://www.taxtmi.com/caselaws?id=74101 Amoxycillin trihydrate imported in June 1979 was treated as falling within Appendix 9 of the Import Policy, 1979-80 because paragraph 195(iv) defined a drug to include its salt, ester and derivative. Condition No. 1 of the import order excluded items covered by Appendix 9, so the definition clause applied to the relevant entries without needing repetition in the appendix itself. On that construction, the drug was not within the Open General Licence and was part of the canalised list, so the confiscation with redemption fine was upheld. en-us Fri, 27 May 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74101 Amoxycillin trihydrate imported in June 1979 was treated as falling within Appendix 9 of the Import Policy, 1979-80 because paragraph 195(iv) defined a drug to include its salt, ester and derivative. Condition No. 1 of the import order excluded items covered by Appendix 9, so the definition clause applied to the relevant entries without needing repetition in the appendix itself. On that construction, the drug was not within the Open General Licence and was part of the canalised list, so the confiscation with redemption fine was upheld. Case-Laws Customs Fri, 27 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74101