ELFA-Based VIDAS Diagnostic Kits Eligible for ELISA Customs Exemption: CESTAT Chennai

Biomerieux India Private Limited Vs Commissioner of Customs (Audit) (CESTAT Chennai) Conclusion: ELFA-based VIDAS diagnostic kits were eligible for the customs exemption available to ELISA kits under Notification No. 50/2017-Cus. It further held that the dispute was interpretational, the extended limitation period was wrongly invoked, and the consequential demand of duty, interest, confiscation, redemption fine, and penalties was liable to be set aside. Held: Assessee-company  imported sixteen varieties of VIDAS diagnostic kits based on Enzyme-Linked Fluorescent Assay (ELFA) technology and cl...