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of <h1>Ministry of Finance Confirms Duty Exemption for ECLIA Kits, Equates Them with CLIA Kits for Tax Benefits.</h1> The circular from the Ministry of Finance clarifies the status of Electro-Chemiluminescence Immunoassay (ECLIA) kits concerning duty exemptions. It addresses inquiries about whether ECLIA kits fall under Chemiluminescence Immuno Assay (CLIA) diagnostic kits, which are eligible for exemptions. The Ministry of Health and Family Welfare confirms that both CLIA and ECLIA are advanced immunodiagnostic methods using chemiluminescence for detection and are considered equivalent in their applications. Consequently, ECLIA kits are deemed similar to CLIA kits, and the exemption applicable to CLIA kits can be extended to ECLIA kits. Field formations are advised to consider these clarifications in their assessments.
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