2013 (8) TMI 162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....8.02.2013. 2. Brief facts of the case are that appellants have imported the goods declaring the assessable value of Rs. 5,24,472/- and classified the goods under Customs Tariff Heading 30063000 under bill of entry No. 6630755 dated 24.04.2012. On examination it was found by Assistant Drug Controller that goods have residual shelf life less than 60% and in terms of Rule 31 of Drugs & Cosmetics Rul....