https://www.taxtmi.com/caselaws?id=376943 Imported dental care goods were examined under the Drugs and Cosmetics regime, but only devices specifically notified by the Central Government in the Official Gazette fall within the definition of drugs under Section 3(b)(iv) of the Drugs and Cosmetics Act, 1940. Dental cement was not shown to be a notified medical device, so Rule 43A could not be used to deny import. The commentary also notes that adjudication cannot travel beyond the show cause notice: where notice was confined to dental cement and homeopathic medicines, confiscation of all items and penalty under the Customs Act could not be sustained on a new medical-device basis. en-us Thu, 17 Jan 2019 00:00:00 +0530 Fri, 21 Feb 2020 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376943 Imported dental care goods were examined under the Drugs and Cosmetics regime, but only devices specifically notified by the Central Government in the Official Gazette fall within the definition of drugs under Section 3(b)(iv) of the Drugs and Cosmetics Act, 1940. Dental cement was not shown to be a notified medical device, so Rule 43A could not be used to deny import. The commentary also notes that adjudication cannot travel beyond the show cause notice: where notice was confined to dental cement and homeopathic medicines, confiscation of all items and penalty under the Customs Act could not be sustained on a new medical-device basis. Case-Laws Customs Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376943