2019 (3) TMI 964

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....s products detailed below which were imported by them. a) 30064000 (Dental cements) b) 34070010 (Modelling Pastes) c) 38249990 (Prepared binders for foundry moulds, Case hardening compound) d) 37011010 (Photographic plates or films) e) 75051210 (Nickel Bars) 2. The said Bill of Entry was filed at ICD Dadri, Gautam Nagar Greater Noida. The said goods were examined by the Revenue officers in respect of their description, grade and quantity and were found to be correct. However, as the provisions of the Drugs and Cosmetics Act, 1940 prohibited import of drugs at ICD Dadri, Revenue entertained a view that the items in question being 'Homeopathic Medicines' are not permitted to be imported at Dadri. 3. In view of the....

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....oods as 'Dental Care Products' in the Bill of Entry filed by them. We have already detailed the various items imported by them along with Tariff Headings. The show cause notice alleges that the goods falling under Heading 30064000 is 'Homeopathic Medicine' and as such being drugs are not permissible to be imported at ICD Dadri. We have seen the said Tariff Heading which covers Dental Cement and other dental filling bone reconstruction cements. As explained to us the said dental cement is used for creating artificial tooth which are to be further implanted in humans. We, really fail to understand as to how the show cause notice mentioned the goods to be classifiable as "Homeopathic Medicines." The notice has not proposed to change th....

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....ment, mitigation or prevention of disease or disorder in human beings or animals, as may be specified from time to time by the Central Government by notification in the Official Gazatte, after consultation with the Board:" As is seen from above all the medical devices are not covered by the definition of drugs. It is only those devices which stand specified by the Central Government by a Notification in the Official Gazette, which stand covered by the definition. The Central Government has specified vide S.O. 1468(E) dated 6th October, 2005, the following devices intended for external or internal use in human being or drugs with immediate effect, namely:- (i) Cardiac Stents (ii) Drug Eluding Stents (iii) Catheters (iv) Intra ....