https://www.taxtmi.com/caselaws?id=80119 Absorbent cotton wool exported to BPC standard remained only absorbent cotton wool and did not become a drug or drug intermediary for drawback purposes. Conformity with a surgical dressing standard showed suitability for dressing use, but it did not confer therapeutic value or alter the product's essential character. Applying the principle from the cited Bombay High Court decision, an item used for minor wound dressing is not a drug merely because it is sterile or contains a sterilising element. The exported goods were therefore outside Serial No. 1205 of the drawback schedule and not entitled to the claimed drawback. en-us Tue, 30 Jun 1987 00:00:00 +0530 Tue, 14 Jun 2011 18:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80119 Absorbent cotton wool exported to BPC standard remained only absorbent cotton wool and did not become a drug or drug intermediary for drawback purposes. Conformity with a surgical dressing standard showed suitability for dressing use, but it did not confer therapeutic value or alter the product's essential character. Applying the principle from the cited Bombay High Court decision, an item used for minor wound dressing is not a drug merely because it is sterile or contains a sterilising element. The exported goods were therefore outside Serial No. 1205 of the drawback schedule and not entitled to the claimed drawback. Case-Laws Customs Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80119