https://www.taxtmi.com/caselaws?id=167045 Import policy treatment of tetracycline urea complex turned on whether the goods were a canalised drug or an open general licence importable raw material. The policy was construed as covering the drugs listed in Appendix 9 and their salts, esters and active ingredients; on the evidence, the imported product was treated as a no-bond inclusion complex of tetracycline and urea, not a distinct chemical compound and not a proven raw material for tetracycline hydrochloride. The import was therefore regarded as tetracycline with added urea to evade canalisation, and OGL coverage was rejected. Confiscation under Section 111(d) of the Customs Act, 1962 read with Section 3 of the Imports and Exports (Control) Act, 1947 was sustained. en-us Sat, 21 Jan 1984 00:00:00 +0530 Thu, 04 Dec 2014 14:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167045 Import policy treatment of tetracycline urea complex turned on whether the goods were a canalised drug or an open general licence importable raw material. The policy was construed as covering the drugs listed in Appendix 9 and their salts, esters and active ingredients; on the evidence, the imported product was treated as a no-bond inclusion complex of tetracycline and urea, not a distinct chemical compound and not a proven raw material for tetracycline hydrochloride. The import was therefore regarded as tetracycline with added urea to evade canalisation, and OGL coverage was rejected. Confiscation under Section 111(d) of the Customs Act, 1962 read with Section 3 of the Imports and Exports (Control) Act, 1947 was sustained. Case-Laws Customs Sat, 21 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167045