https://www.taxtmi.com/caselaws?id=382201 Cosmetics imported into India do not fall within the Schedule D exemption for "substances not intended for medicinal use" merely because they are not drugs. The Drugs and Cosmetics Act and Rules treat cosmetics separately from drugs, and a cosmetic is not a "substance" for claiming the general exemption in Schedule D. Rule 133 therefore applies import restrictions to cosmetics, while Rule 132 does not exempt them generally; only the specific Schedule D category, including cosmetics imported for manufacture and export by SEZ units, is exempt. Imported cosmetics outside that limited category must enter through the notified points under Rule 43-A, and non-compliant imports are liable to confiscation. en-us Tue, 04 Jun 2019 00:00:00 +0530 Tue, 12 Nov 2019 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382201 Cosmetics imported into India do not fall within the Schedule D exemption for "substances not intended for medicinal use" merely because they are not drugs. The Drugs and Cosmetics Act and Rules treat cosmetics separately from drugs, and a cosmetic is not a "substance" for claiming the general exemption in Schedule D. Rule 133 therefore applies import restrictions to cosmetics, while Rule 132 does not exempt them generally; only the specific Schedule D category, including cosmetics imported for manufacture and export by SEZ units, is exempt. Imported cosmetics outside that limited category must enter through the notified points under Rule 43-A, and non-compliant imports are liable to confiscation. Case-Laws Customs Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382201