https://www.taxtmi.com/caselaws?id=104485 Import of balsamodendron mukul (gugal) was treated as falling within Public Notice 117 dated 01.07.1993, which prohibited import without licence of crude drugs used in ayurvedic and unani medicaments unless included in the appended list. The notice was applied on the basis that the commodity was used in such medicaments, and the fact that it also had other commercial uses, such as in perfumes and agarbattis, did not remove it from the restriction because the notice did not require exclusive medicinal use. On that construction, confiscation and penalty were upheld and the appeal failed. en-us Tue, 24 Apr 2001 00:00:00 +0530 Wed, 29 Feb 2012 12:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104485 Import of balsamodendron mukul (gugal) was treated as falling within Public Notice 117 dated 01.07.1993, which prohibited import without licence of crude drugs used in ayurvedic and unani medicaments unless included in the appended list. The notice was applied on the basis that the commodity was used in such medicaments, and the fact that it also had other commercial uses, such as in perfumes and agarbattis, did not remove it from the restriction because the notice did not require exclusive medicinal use. On that construction, confiscation and penalty were upheld and the appeal failed. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104485