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Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Customs exemption for ELISA kits is subject to strict construction and does not extend to separately imported QFT Tubes merely because they are components of, or functionally interdependent with, an ELISA kit. The notes state that the concession under Serial No. 166(A) of Notification No. 50/2017-Customs applies to ELISA kits, while QFT Tubes remain blood-collection tubes and do not become kits through antigen coating or intended end-use. Classification depends on the goods' condition at import; end-use is irrelevant unless the tariff entry expressly makes use or adaptation material. Accordingly, QFT Tubes do not qualify for the concessional basic customs duty available to ELISA kits.
Customs exemption for ELISA kits is subject to strict construction and does not extend to separately imported QFT Tubes merely because they are components of, or functionally interdependent with, an ELISA kit. The notes state that the concession under Serial No. 166(A) of Notification No. 50/2017-Customs applies to ELISA kits, while QFT Tubes remain blood-collection tubes and do not become kits through antigen coating or intended end-use. Classification depends on the goods' condition at import; end-use is irrelevant unless the tariff entry expressly makes use or adaptation material. Accordingly, QFT Tubes do not qualify for the concessional basic customs duty available to ELISA kits.
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