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2009 (12) TMI 485 - AT - CustomsConfiscation of cosmetics - import of cosmetic is allowed only through the points of entry specified under Rule 43-A of Drugs and Cosmetics Rules – Held that: - cosmetic is covered by Entry No. 1 in Schedule D of Rule 132 of Drugs and Cosmetics Rules, 1945 and the appellant is entitled for exemption from the provisions of the Chapter 3 of the D&C Act and Rules – Goods can be cleared from any port.
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