https://www.taxtmi.com/caselaws?id=83064 Khaskhas or poppy seeds were treated as not canalised under Appendix 5B of the 1984-85 Import Policy on the earlier Tribunal view that imports by actual user industrial manufacturers of Ayurvedic and Unani medicines were outside that restriction. However, import under OGL failed because the goods were not specifically covered as a crude drug, and the residuary stock-and-sale entry could not override the specific classification of poppy seeds as consumer goods of agricultural origin under Appendix 2 Part B Item 104. Confiscation was maintained, the appeal failed on merits, and only the redemption fine was reduced. en-us Mon, 14 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 12:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83064 Khaskhas or poppy seeds were treated as not canalised under Appendix 5B of the 1984-85 Import Policy on the earlier Tribunal view that imports by actual user industrial manufacturers of Ayurvedic and Unani medicines were outside that restriction. However, import under OGL failed because the goods were not specifically covered as a crude drug, and the residuary stock-and-sale entry could not override the specific classification of poppy seeds as consumer goods of agricultural origin under Appendix 2 Part B Item 104. Confiscation was maintained, the appeal failed on merits, and only the redemption fine was reduced. Case-Laws Customs Mon, 14 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83064