https://www.taxtmi.com/caselaws?id=42265 Imported Sorbitol 70% Liquid USP was treated as a drug where the bill of entry and invoice identified the product with manufacturer details and pharmacopoeial conformity, and any doubt had to be addressed under the Drugs and Cosmetics Rules rather than by denying drug status outright. Once the goods fell within the exempted category of drugs under the applicable notification, additional duty was not recoverable. The refusal to refund the duty was therefore set aside, and repayment of the wrongly collected additional duty was directed subject to verification. en-us Thu, 05 Feb 1987 00:00:00 +0530 Thu, 10 Jun 2010 11:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42265 Imported Sorbitol 70% Liquid USP was treated as a drug where the bill of entry and invoice identified the product with manufacturer details and pharmacopoeial conformity, and any doubt had to be addressed under the Drugs and Cosmetics Rules rather than by denying drug status outright. Once the goods fell within the exempted category of drugs under the applicable notification, additional duty was not recoverable. The refusal to refund the duty was therefore set aside, and repayment of the wrongly collected additional duty was directed subject to verification. Case-Laws Customs Thu, 05 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42265