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TMI Blog2019 (3) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... mported 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 above belief, proceedings were initiated against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try 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 the classification but simplicitorly alleges that the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eings 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 Ocular Lenses (v) I.V. Cannulac (vi) Bone Cements (vii) Heart Valves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould have vacated the proceedings instead of moving ahead for confiscation of goods on an altogether different ground. We also note that the allegations in the notice were only in respect of Dental Cement whereas there is no dispute for the other items imported by the appellant. As such the confiscation of all the items cannot be justified. In any case and in any of the matter, we find that other items are neither drugs nor Medical Devices specified in terms of Rule 3(b)(iv) of the Drugs and Cosmetics Act. The denial of import of the same at ICD Dadri is not in accordance with provisions of Rule 43A, Drugs and Cosmetics Rule, 1945. 8. In view of the forgoing, we set aside the impugned order and allow the appeal with immediate relief to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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