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1 - 2 of 2 (0.21 seconds)M/S.S.Kesarimal vs The Commissioner Of Customs on 22 April, 2010
10. Mr. Maninder Singh also relied upon the judgment of the Madras High
Court in S. Kesarimal v. Commissioner of Customs 2010 (255) ELT 17
where it was held that use of imported goods for the manufacture of diet
supplements was not use for medicinal purposes, and was therefore exempt
from the need to obtain a licence in terms of Rule 43 read with Schedule D
of the DCR. It is submitted that as long as the Petitioner was able to certify
that the CAM imported by it was not for medicinal purposes, the
requirement of Rule 43 DCR read with Schedule D thereof was fulfilled. No
licence was required for such import as it was exempt from the provisions of
Chapter IV DCA.
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