https://www.taxtmi.com/caselaws?id=220013 Drugs covered by Schedule D and imported for non-medicinal use remained exempt from the import licence requirement in Form 10 or Form 10A when the conditions in Rule 43 and Schedule D were satisfied, including certification of non-medical use and proper labelling. The statutory exemption under the Drugs and Cosmetics Rules, 1945 prevailed over an executive circular issued by the Drugs Controller General, which could not curtail or override the delegated legislation. The authorities, however, retained power to act under the Act if the declared non-medicinal purpose was misused or violated. en-us Thu, 23 Feb 2012 00:00:00 +0530 Sat, 05 Jan 2013 11:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220013 Drugs covered by Schedule D and imported for non-medicinal use remained exempt from the import licence requirement in Form 10 or Form 10A when the conditions in Rule 43 and Schedule D were satisfied, including certification of non-medical use and proper labelling. The statutory exemption under the Drugs and Cosmetics Rules, 1945 prevailed over an executive circular issued by the Drugs Controller General, which could not curtail or override the delegated legislation. The authorities, however, retained power to act under the Act if the declared non-medicinal purpose was misused or violated. Case-Laws Customs Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220013