https://www.taxtmi.com/caselaws?id=41805 Tetracycline urea complex was treated as a distinct commercial substance, not the pure drug tetracycline, for import control purposes. The Bombay HC noted that the then-applicable Import Policy did not expressly include complexes within Appendix 9 restrictions on the drug itself, and the later amendment adding salts, esters and complexes showed such items were not covered earlier. The department failed to establish that the imported goods fell within the canalised category, and the fact that tetracycline could be physically separated from the complex did not make the complex the prohibited drug. Import under OGL was therefore permissible. en-us Mon, 03 Feb 1986 00:00:00 +0530 Mon, 07 Jun 2010 11:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41805 Tetracycline urea complex was treated as a distinct commercial substance, not the pure drug tetracycline, for import control purposes. The Bombay HC noted that the then-applicable Import Policy did not expressly include complexes within Appendix 9 restrictions on the drug itself, and the later amendment adding salts, esters and complexes showed such items were not covered earlier. The department failed to establish that the imported goods fell within the canalised category, and the fact that tetracycline could be physically separated from the complex did not make the complex the prohibited drug. Import under OGL was therefore permissible. Case-Laws Customs Mon, 03 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41805