Customs Duty recovery stayed as ELISA Food Testing Kits claimed as Diagnostic Goods

Adinath Veterinary Products Pvt Ltd. Vs Principal Commissioner of Customs (Delhi High Court) The Delhi High Court, in an appeal filed under Section 130 of the Customs Act, 1962, examined whether ELISA kits used for food testing and animal testing qualify as “diagnostic” goods eligible for customs duty exemption. The appeal challenged an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 8 July 2025, which had refused to grant exemption benefits to the importer by upholding the adjudicating authority’s order dated 25 May 2022. The importer contended that the EL...