Deodorants not Prohibited Goods under Drugs and Cosmetics Rules: CESTAT deletes Penalties Citing Re-determination of value w.r.t. non-existing Illegal Imports [Read Order]

CESTAT - CESTAT Chennai - Deodorants legality - Drugs and Cosmetics Rules - Penalties - taxscan

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), South Zonal Bench, Chennai, has held that deodorants are not considered prohibited goods under the Drugs and Cosmetics Rules, 1945. The bench dismissed the penalties and fines imposed on the importer highlighting the lack of legal basis in the re-determination of the value based…

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