TaxTMI 
TaxTMI 
2009 (12) TMI 485
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....lant sought assessment of the above said goods as cosmetics under Chapter 33 of the Customs Tariff Act, 1975. A show cause notice was issued stating that in terms of Rule 133 of Drugs and Cosmetics Rules, 1945, import of cosmetic is allowed only through the points of entry specified under Rule 43-A of Drugs and Cosmetics Rules. The appellant had violated the said provisions. Accordingly, the goods were absolutely confiscated. Aggrieved by the same the appellant is before me. 3. Shri S.N. Kantawalla, learned Advocate appeared on behalf of the appellant submitted that prior to this, consignments of similar/identical goods have been unconditionally assessed and released by the Goa Customs House. He further submitted that in the case of Gujara....
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....of Union of India v. Kamalakshi Finance Corporation Ltd. - 1991 (55) E.L.T. 433 (S.C.) the Hon'ble Apex Court has laid down that orders of higher authorities are to be followed unreservedly by all lower authorities. The Hon'ble Apex Court in the case of Collector v. Dhiren Chemical Industries - 2002 (143) E.L.T. 19 (S.C.) has further clearly laid down that the Board's instructions have to be followed in letter and spirit. He further submitted that the Commissioner had travelled beyond the show cause notice and relying on adjudication order of Tuticorin Customs House, which was not supplied to the appellant, and passed the order of confiscation. He further submitted that absolute confiscation of good under Section 111(d) of the Act is agains....
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....e Drugs and Cosmetics Act and (b) whether the Customs can absolute confiscate the goods in case of violation of any provisions of Drugs and Cosmetics Act." He submitted that the substances not intended for medicinal use does not include cosmetics, the substance specifically used for drugs only. He further submitted that the exemption under Rule 132 is not applicable to the appellant as their goods are covered under Serial 6 of Class of Drugs in the said Rule. He further submitted that Rule 133 specifically says that "No cosmetics shall be imported into India except through points of entry specified in Rule 43-A" and Goa port is not covered under Rule 43A. He further submitted that the Commissioner of Customs has rightly confiscated ....
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....that whether the appellant is entitled for exemption under Rule 132 of the Drug & Cosmetic Rules, 1945. If yes, whether the goods can be imported through Goa Port? If no, whether the goods be treated as restricted goods/prohibited goods and can be released on redemption fine or not? To arrive at a conclusion, I have to go through the Rule 132 read with Schedule D of Drugs and cosmetics Rules, 1945, which is reproduced here as under :- Rule 132 Schedule D Class of drugs Extent and conditions of exemption 1. Substances not intended for medicinal use All provisions of Chapter III of the Act and Rules thereunder subject to the condition that if the substance is imported in Bulk, the importer shall certify that the substan....
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....ubstances" used in this entry is only a part of an article which is used in the definition of cosmetics under Drug & Cosmetics Rules, 1945. Definition of Cosmetics is reproduced, below here as under :- Rule 3(aaa) "Cosmetics" means any article intended to be rubbed, poured, sprinkled or sprayed on, or introduced into, or otherwise applied to, the human body or any part thereof for cleansing, beautifying, promoting attractiveness, or altering the appearance, and includes any article intended for use as a component of cosmetics". 8. Now, I have to examine whether the items imported by the appellant are the substance not intended for medicinal used. The Commissioner has held that article is al-together different from substances, and the app....