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2019 (5) TMI 793 - HC - CustomsClassification of goods - Electronic Nicotine Delivery systems (ENDS) including e-Cigarettes, Heat-Not Burn devices, Vape, e-Sheesha, e-Nicotine Flavoured Hookah, and the like devices - Drugs or not - circular dated 27.11.2018, all Customs Authorities have been requested to ensure import consignments of ENDS are referred to drug control authorities - HELD THAT:- A plain reading of Clause (b) of Section 3 of the said Act indicates that it covers all medicines for internal or external use, and all substances intended to be used for or in the diagnosis, treatment mitigation or prevention of disease or disorder. It does not appear that the devices in question are sold as therapeutic devices, or as having any medicines for internal or external use of human beings, or animals intended to be used for in the diagnosis treatment of any disease. The said products do not have any medicinal value - this Court is, prima facie, of the view that the products do not fall within the definition of a ‘drug’, as defined under section 3(b) of the Drugs and Cosmetics Act 1940. If the product in question is not a drug, respondent no.1 would not have the jurisdiction to issue the impugned circular. In this view, the impugned communication and the impugned circular are stayed, till the next date of hearing. List on 17.05.2019.
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