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 Valuation (Determination of Value of Imported Goods) Rules, 2007 and re-determines the same. The exemption from basic customs duty in respect of diagnostic kits imported under Notification (Cus.) dated 17.03.2012 (Serial No. 148) during the period up to 30.06.2017 and Notification (Cus.) dated 30.06.2017 (Serial No. 167) w.e.f 01.07.2017 has been denied to the appellant. Exemption from additional duty5 equivalent to excise duty leviable u/s. 3(1) of the Customs Tariff Act, 1975 as provided for under Notification (C.E.) dated 17.03.2012 (Serial No. 108) for the period up to 30.06.2017 has also been denied to the appellant. Integrated Goods and Service Tax with effect from 01.07.2017 @ 5% under IGST Rate Notification dated 28.06.2017 (Serial No. 180) of Schedule I has also been denied to the appellant.
