TaxTMI 
TaxTMI 
2019 (6) TMI 1278
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....mported or brought within Indian customs waters contrary to the prohibition imposed by law. 2. The Respondent imported cosmetics described as "Shower Gel, Roll on, Shampoo / Conditioner Shampoo, Shaving Gel, Hair Cream, Body Cream and Scented Spray" with declared value of Rs. 7,54,095/-, and filed a bill of entry, seeking assessment of the goods described as 'Cosmetics' under Chapter 33 of the Customs Tariff Act, 1975. A show cause notice was thereupon issued to the Respondent, inter alia claiming that, in terms of Rule 133 of the Drugs and Cosmetics Rules, 1945 ("Rules"), its import of cosmetics was improper, since the goods were not imported through points of entry specified under Rule 43-A of the Rules. After considering the reply and....
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....hat Schedule. The Tribunal held that the goods in question were covered by Entry No.1 of Schedule D and read with Rule 132 were entitled to exemption from the provisions of Chapter III of the Act and the Rules framed thereunder, and accordingly, could be imported freely from the Goa Port. 4. The Commissioner of Customs has carried the Tribunal's order in the present appeal. The appeal was admitted by framing the following substantial question of law (as corrected by us): Whether 'cosmetics' as defined under Section 3(aaa) of the Drugs and Cosmetics Act, 1940 could not be hit by the restriction contained in Rule 133 read with Rule 43-A of the Drugs and Cosmetics Rules, 1945?. 5. When the Customs Appeal was called out for hearing on 14.....
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....ended to be used for the destruction of [vermin] or insects which cause disease in human beings or animals, as may be specified from time to time by the Central Government by notification in the Official Gazette;] (iii) all substances intended for use as components of a drug including empty gelatin capsules; and (iv) such devices intended for internal or external use in the diagnosis, treatment, 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 Gazette, after consultation with the Board;]" 7. Rules 132 and 133 of the Drugs and Cosmetics Rules, 1945 ("Rules") are in the following terms : "13....
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....ibunal, is that, as these goods are substances specified in Schedule D, they are exempted from the provisions of Chapter III of the Act, and the Rules made thereunder, to the extent and subject to the conditions specified in the Schedule, and as such the restriction of point of entry does not apply to their import. 10. Schedule D, which is the relevant Schedule, is reproduced below: SCHEDULE D [See Rule 43] 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 substance is imported for non-medicinal uses, and if impo....
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....beautifying, promoting attractiveness, or altering the appearance, 'drug' includes medicines for internal and external use of human beings and animals and all substances intended to be used for diagnosis, treatment, etc. of any disease or disorder in human beings or animals. The definition of 'drug' includes subtances (other than food) intended to affect the structure or any function of the human body. 13. It is obvious that any article qualifying as 'cosmetic', within the definition contained in Section 3(aaa), cannot be called 'substance' within the meaning of the definition of 'drug' contained in Clause (b) of Section 3. Any interpretation to the contrary would render the definition of cosmetic, and in particular the restrictions on i....