https://www.taxtmi.com/caselaws?id=401267 Imported Inositol NF 12 declared as not intended for medicinal use was treated as falling within the exemption scheme for substances outside medicinal manufacture. Because the disclosed end use was non-pharma, including food, nutraceutical and beverage applications, the insistence on a Form 10 or Form 10-A licence was held inapplicable. The authorities' licensing objection was further weakened by the absence of any dispute on the declared purpose of import. Release of the goods was permitted on the importer's undertaking to restrict sales to non-pharma users and to provide end-user details and transactional reconciliation, which was considered sufficient to protect regulatory compliance. en-us Tue, 24 Nov 2020 00:00:00 +0530 Fri, 07 Jan 2022 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401267 Imported Inositol NF 12 declared as not intended for medicinal use was treated as falling within the exemption scheme for substances outside medicinal manufacture. Because the disclosed end use was non-pharma, including food, nutraceutical and beverage applications, the insistence on a Form 10 or Form 10-A licence was held inapplicable. The authorities' licensing objection was further weakened by the absence of any dispute on the declared purpose of import. Release of the goods was permitted on the importer's undertaking to restrict sales to non-pharma users and to provide end-user details and transactional reconciliation, which was considered sufficient to protect regulatory compliance. Case-Laws Customs Tue, 24 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401267