TMI Blog1988 (7) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... al licence issued to the Export Houses. The Customs, however, objected to the clearance on the ground that the goods imported are canalised items and only the canalising agency was eligible to import. The Asstt. Collector of Customs who held the adjudication ordered confiscation but allowed redemption on payment of fine of Rs. 36,000/- in lieu of confiscation. On appeal, the Collector (Appeals) confirmed the order of the Asstt. Collector. Hence this appeal. 3. During the hearing of this appeal, Shri Patel firstly submitted that what had been canalised under Appendix-9 of the Policy AM-83 were the drugs and not any substance containing drugs. There was no finding either by the Asstt. Collector or by the Collector (Appeals) that the goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t both the authorities below were justified in taking the view that the goods imported are canalised items. The further submission of Shri Patel was that the items appearing in Appendix 9(3) need not necessarily be the drugs and in that connection Shri Prabhu placed reliance at Sl. No. 6 which according to Shri Prabhu is not a drug. Shri Prabhu also pointed out that the petroleum products were canalised. In that connection Shri Prabhu placed reliance at Sl. Nos. 11 and 24 of Appendix 9(1). It was also the submission of Shri Prabhu that the Bills of entry indicates that the drugs imported are of pharmaceutical grade. The examination report relied on by the other side did not state that it was not of pharmaceutical grade, but the importers ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilms, oils/seeds, cement and newsprint. Therefore, to hold that-the goods in question are canalised they should first qualify as drugs. Both the authorities viz. the Asstt. Collector as well as the Collector (Appeals) have proceeded on the footing that it is not necessary that the goods should qualify as drugs. According to them, irrespective of the goods being drugs or not they are canalised as they appear specifically at Sl. No. 17. From the invoice description, it cannot be said that what was imported was either Vitamin A or Vitamin B2 or Vitamin K-3. It appears to be mixture of all three. The mixture of Vitamin A-B2 and K3 did not specifically appear in S. No. 17 of Appendix 9(3). The pre-mix contemplated therein is that of Vitamin A on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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