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 assessab

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