CESTAT Upholds Duty Demand as Food Testing Kits Were Misdeclared as Diagnostic Kits

Secure Diagnostics Private Limited Vs Principal Commissioner (Customs) (CESTAT Delhi) The appeals were filed by the importer company and its two directors challenging an order passed by the Principal Commissioner. The dispute concerned the classification of imported Food Testing Kits and the importer’s eligibility for the benefit of exemption Notification No. 50/2017-Cus dated 30.06.2017. The Revenue classified the goods under Customs Tariff Item (CTI) 3822 00 90, whereas the importer had classified them under CTI 3822 00 19 and claimed the exemption benefit. Before the Tribunal, both sides ...