https://www.taxtmi.com/caselaws?id=47133 Oxytetracycline hydrochloride fell within Entry 80 of Appendix 2B of the Import and Export Policy for 1988-91 because the policy treated drugs as including their salts, esters and complexes; as the hydrochloride was the salt of oxytetracycline, it was covered by the restriction. Import under the Open General Licence was unavailable because the OGL permitted raw materials only if they were not covered by Appendices 2, 3, 5 or 8, and the policy exception could not override that exclusion. The additional licence also did not assist, since the relevant entry similarly excluded goods covered by Appendix 2B. Confiscation under customs law was therefore justified. en-us Tue, 03 Dec 2002 00:00:00 +0530 Mon, 11 Mar 2024 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47133 Oxytetracycline hydrochloride fell within Entry 80 of Appendix 2B of the Import and Export Policy for 1988-91 because the policy treated drugs as including their salts, esters and complexes; as the hydrochloride was the salt of oxytetracycline, it was covered by the restriction. Import under the Open General Licence was unavailable because the OGL permitted raw materials only if they were not covered by Appendices 2, 3, 5 or 8, and the policy exception could not override that exclusion. The additional licence also did not assist, since the relevant entry similarly excluded goods covered by Appendix 2B. Confiscation under customs law was therefore justified. Case-Laws Customs Tue, 03 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47133