2005 (9) TMI 575

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants had imported a consignment of Galangal Roots and sought clearance vide BE No. 7638 dated 17/1/95, without production of any import license. The clearance was objected & imported goods ordered to be confiscated as it was viewed that even though Galangal Roots were a spice and is so....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....12 of the Customs Act 1962. Hence this appeal. 2. After hearing both sides & considering the material it is found - (a)     A perusal of the Indian Materia Medica prescribes "Preparations - Powder (dose 5 to 10 grains) Tincture (1 in 10), dose :- 1/2 to 1 drachm. Paste made with any bland oil to apply locally in skin disease. "Uses : The plant is fairly largely....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot roots and be of medicinal use. The import cannot be of Crude drugs but is of spice/flavouring fragrant adjunct agent & has to be treated as such. (b)  on examination of para 156 Restriction of the Policy, we find this Plant Agricultural Crude form of import would be not covered by the Restriction of Consumer Goods at Sr No. 1 by the table. The goods under import not being is finished fo....