https://www.taxtmi.com/caselaws?id=78855 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. en-us Wed, 23 Dec 2009 00:00:00 +0530 Tue, 21 Dec 2010 19:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78855 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. Case-Laws Customs Wed, 23 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78855