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Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
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The disputed goods, "hCG Pregnancy Rapid Test Strip" and "hCG Pregnancy Rapid Test Cassette," are rapid chromatographic immunoassays for detecting hCG in urine to aid early pregnancy detection. They are prepared using agglutinating serum/sera, which provides the essential character and is the most crucial active component on which the test reaction is based. The other components like membrane sheet, plastic cassette, and absorbent are passive, providing stability and shelf life. As the disputed goods are based on agglutinating sera, they deserve classification under CTH 3002 and are eligible for exemption from basic customs duty at a nil rate under the relevant Exemption Notifications. This aligns with the Tribunal's decision in Inter Care, where pregnancy test kits based on agglutinating sera were granted the exemption benefit.
The disputed goods, "hCG Pregnancy Rapid Test Strip" and "hCG Pregnancy Rapid Test Cassette," are rapid chromatographic immunoassays for detecting hCG in urine to aid early pregnancy detection. They are prepared using agglutinating serum/sera, which provides the essential character and is the most crucial active component on which the test reaction is based. The other components like membrane sheet, plastic cassette, and absorbent are passive, providing stability and shelf life. As the disputed goods are based on agglutinating sera, they deserve classification under CTH 3002 and are eligible for exemption from basic customs duty at a nil rate under the relevant Exemption Notifications. This aligns with the Tribunal's decision in Inter Care, where pregnancy test kits based on agglutinating sera were granted the exemption benefit.
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