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TMI Blog2014 (1) TMI 1574X X X X Extracts X X X X X X X X Extracts X X X X ..... . The adjudicating authority is directed to release the impugned goods within seven days on receipt of this order on production of undertaking with regard to the end use - Decided in favour of assessee. - C/756/2011 - Final Order No. A/3/2012-WZB/C-IV(SMB) - Dated:- 8-2-2012 - Shri Ashok Jindal, J. Shri J.C. Patel, Advocate, for the Appellant. Shri Sanjay Kalra, AR, for the Respondent. ORDER The appellants have filed this appeal along with stay application and application for early hearing of their appeal as it is a case of live consignment. 2. Heard both sides at length and thereafter it was observed that the appeal itself can be disposed of at this stage, therefore, the application of early hearing is allowed and the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on the decision of the Hon ble High Court of Madras in Writ Petition No. 4841 of 2010 in the case of M/s. S. Kesarimal, dated 22-4-2010 [2010 (255) E.L.T. 17 (Mad.)]. 5. The contentions of the ld. Advocate were strongly opposed by Shri S. Kalra, the ld. AR on behalf of the Revenue and submitted that the goods have rightly been confiscated by the adjudicating authority following the provisions of Drugs Cosmetics Act, 1940 and as per Section 11(2) of the said Act, it is within his power that when he is having a doubt when the imported goods are drugs, he may draw samples, which he had done and sent for testing and on test report it was found to be drug. Therefore, they are required to obtain a licence from Drugs Controller. 6. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substance is imported for non-medicinal uses, and if imported otherwise than in bulk, each container shall bear a label indicating that the substance is not intended for medicinal use or is intended for some purposes other than medicinal use or is of commercial quality. 9. On going through the provisions of the said Schedule, the conditions imposed on the assessee is that the substances which are not intended for medicinal use, the exemption is available from the provisions of Chapter III of the Drugs Cosmetics Act, 1940 if the substance is imported in bulk, the importers shall certify that the substance is imported for non-medicinal use, and if imported otherwise than in bulk, each container shall bear a label indicating that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. It is not denied by the petitioner that the imported goods concerned can be used for more than one stated purpose and depending on the use, the licence for exemption is to be obtained. As in this case, if the use of the imported substance is for manufacturing a drug, the import requires a licence and does not qualify for exemption as provided for under the above said Rule. 12. After these observations, the Hon ble High Court has held that having regard to Schedule D read with Rule 43 of the Rules, I have no hesitation in accepting the plea of the petitioner that the consignments shall carry the stamping that the import is not for the purpose of use in the manufacture of drugs. 13. Similar situation is before me. Therefore, I have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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