No Customs Duty exemption on ELISA Kits used only for Food Testing

Ilishan Biotech (P) Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi) Conclusion: ELISA kits imported by assessee-company were not used in the evaluation of physical, biophysical or biochemical processes and states in animals and humans, and as a result, they were not diagnostic reagent/kits rather they were meant to be used for food testing and, therefore, did not fulfil the criteria to avail the benefit of expression as per the notification. Held: Assessee was importing ‘ELISA Test Kits and Reagents for food testing’ and claimed exemption under Notification No.12/2012-Cus dated 17...