https://www.taxtmi.com/caselaws?id=78379 The import licensing requirement under the Drugs and Cosmetics Rules, 1945 turns on the declared purpose of import. Where a substance capable of multiple uses is imported for non-medicinal use, such as manufacture of a dietary supplement, the exemption provisions in Rule 43 read with Schedule D and Rule 123 read with Schedule K prevail, and insistence on Form 10A is not warranted. The text also indicates that earlier correspondence and labeling conditions supported clearance of the consignments, and that detention was not justified where the import fell within the exempted category. en-us Thu, 22 Apr 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78379 The import licensing requirement under the Drugs and Cosmetics Rules, 1945 turns on the declared purpose of import. Where a substance capable of multiple uses is imported for non-medicinal use, such as manufacture of a dietary supplement, the exemption provisions in Rule 43 read with Schedule D and Rule 123 read with Schedule K prevail, and insistence on Form 10A is not warranted. The text also indicates that earlier correspondence and labeling conditions supported clearance of the consignments, and that detention was not justified where the import fell within the exempted category. Case-Laws Customs Thu, 22 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78379