https://www.taxtmi.com/caselaws?id=80315 An inclusive statutory definition of "drug" and a policy entry for Piperazine, read with the clause extending listed entries to salts, esters, complexes and active ingredients, can bring Diethylene Diamine (Technical) 60-68% within the canalised prohibition as an active ingredient for the listed drug. On that reading, the import is unauthorised and liable to confiscation. The material facts may nevertheless justify moderation of monetary consequences where the goods are required for manufacture of essential drugs: the redemption fine may be reduced, while penalty may be set aside if the circumstances do not support it. en-us Fri, 05 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 10:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80315 An inclusive statutory definition of "drug" and a policy entry for Piperazine, read with the clause extending listed entries to salts, esters, complexes and active ingredients, can bring Diethylene Diamine (Technical) 60-68% within the canalised prohibition as an active ingredient for the listed drug. On that reading, the import is unauthorised and liable to confiscation. The material facts may nevertheless justify moderation of monetary consequences where the goods are required for manufacture of essential drugs: the redemption fine may be reduced, while penalty may be set aside if the circumstances do not support it. Case-Laws Customs Fri, 05 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80315