Customs duty exemption available on import of HIV-VL test kits

Cepheid India Private Limited Vs Principal Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that exemption from BCD and CVD, and IGST would be payable @ 5% as provided for in List 1 of the IGST Rate Notification is available on import of HIV-VL test kits. Accordingly, appeal allowed and order set aside. Facts- M/s Cepheid India Private Limited is aggrieved by the order dated 30.06.2022 passed by the Principal Commissioner of Customs, ACC Import, New Delhi. The order rejects the declared assessable value of the goods imported through 85 Bills of Entry under rule 12 of the Customs Valua...