hCG pregnancy rapid test kits classified under CTH 3002 and exempted in List 4, resulting in nil basic customs duty The SC dismissed the appeal and upheld the CESTAT decision that the hCG pregnancy rapid test strip and cassette are classifiable under CTH 3002 and fall ...
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hCG pregnancy rapid test kits classified under CTH 3002 and exempted in List 4, resulting in nil basic customs duty
The SC dismissed the appeal and upheld the CESTAT decision that the hCG pregnancy rapid test strip and cassette are classifiable under CTH 3002 and fall within the diagnostics test kits exempted in List 4, resulting in basic customs duty at the nil rate; there was no reason to interfere with the CESTAT order, and the impugned demands were appropriately dropped.
Heard counsel for the parties; "Delay condoned." The Court affirmed the impugned order dated 19.11.2024 of the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi, stating that it found "no good reason to interfere" with that decision. Consequently, "The appeals are, accordingly, dismissed." All pending applications, if any, stand disposed of. The order therefore upholds the appellate tribunal's determination and concludes the litigation at this stage by refusing to disturb the Tribunal's findings, with procedural delay excused.
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