Pregnancy detection kits based on agglutinating sera eligible for customs duty exemption: CESTAT Delhi

Commissioner of Customs Vs Rapid Diagnostics Pvt Ltd. (CESTAT Delhi) CESTAT Delhi held that import of ‘hCG Pregnancy Rapid Test Strip’ and ‘hCG Pregnancy Rapid Test Cassette’ i.e. pregnancy detection kits based on ‘agglutinating sera’ are eligible for exemption notification. Accordingly, customs duty not leviable on the same. Facts- The issue that arises for consideration in the appeals is whether the “hCG Pregnancy Rapid Test Strip” and “hCG Pregnancy Rapid Test Cassette” imported by Rapid Diagnostics would be eligible for exemption provided at Serial No. 148 of the Notifi...