Circular No. 143/54/95-Central Excise
F.No. 332/78/95-TRU
Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs
(Tax Research Unit), New Delhi
Subject : Clarification regarding applicability of notification No. 13/95-Cus. on radio imunoassay kits- Reg.
I am directed to refer to serial number 185 of Heading A of the Schedule of Notification No. 13/95-Customs dated the 16th March, 1995 and to state that full exemption from customs duty on server all life saving drugs/ kits is available under the notification.
2. It has been represented to the Board that the existing description of the kit at serial number 185 of Heading A of the Schedule under the notification is slightly different from the description of the same kits which appeared at serial number 107 of Heading A of the Schedule under notification No. 208/81-Customs, which has resulted in restricting the scope of exemption to only those kits which are based on radioactive elements. The exemption on other immunoassay kits is reportedly not a available. The present situation is said to have arisen because the earlier description of the kit “Radio/ immunoassay kits for Hormones (T3, T4, TSH, Insulin, Glucogen, Growth Hormone, Cortizol, L. H. and FSH and Digoxin”. has been replaced by the existing entry which reads as “Radio-immunoassay kits for for Hormones (T3, T4, TSH, Insulin, Glucogen, Growth Hormone, Cortizol, L.H. and FSH and Digoxin”.
3. In this regard, it may be mentioned that the description of the kit at Sl. No. 107 under notification No. 208/81-Customs, dated 22.9.81 was as follows:
“Radio-immunoassay kits for …………….” as published in the Government publications. In some of the private publications, however, there appears to be some difference in the description of the kit where a hypen (-) appeared in the place of dash (/) between the words Radio and immunoassay.
4. It is hereby clarified that there has been no change either in the description or in the scope of the exemption for Radio-immunoassay kits for Hormones (T3, T4, TSH, Insulin, Glucogen, Growth Hormone, Cortizol, L. H. and FSH and Digoxin. The exemption under notifn. No. 20881-Cus. or 13/95-Cus. is available only for Radio-immunoassay kits for Hormones (T3, T4, TSH, Insulin Glucogen, Growth Hormone, Cortizol, L.H. and FSH and Digoxin and not for all immunoassay kits. The error in the private publications of customs tariff may be taken note of . All pending cases, if any, may therefore, be disposed of accordingly.
