TaxTMI 
TaxTMI 
2005 (9) TMI 575
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.... 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 known and traded in the market, yet i....
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.... 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 used in Southern India. In Mysore it is a dom....
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....not 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 form. Imports in this permissible as raw material fo....