https://www.taxtmi.com/caselaws?id=243359 Import of a feed-grade drug marked as not for medicinal or human use was treated as falling within the exemption under Rule 43 read with Schedule D of the Drugs and Cosmetics Rules, 1945, because substances outside medical use are exempt if the prescribed declaration or labelling requirements are met. The undisputed marking on the consignments supported the exemption, and the goods were not shown to fall outside the exempted category. On that basis, the confiscation and consequential penalty were held unsustainable, and release of the goods was directed subject to an undertaking that the end use would remain non-medicinal. en-us Wed, 08 Feb 2012 00:00:00 +0530 Fri, 31 Jan 2014 10:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243359 Import of a feed-grade drug marked as not for medicinal or human use was treated as falling within the exemption under Rule 43 read with Schedule D of the Drugs and Cosmetics Rules, 1945, because substances outside medical use are exempt if the prescribed declaration or labelling requirements are met. The undisputed marking on the consignments supported the exemption, and the goods were not shown to fall outside the exempted category. On that basis, the confiscation and consequential penalty were held unsustainable, and release of the goods was directed subject to an undertaking that the end use would remain non-medicinal. Case-Laws Customs Wed, 08 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243359