CESTAT allowed appellant's appeal challenging denial of customs...

CESTAT allowed appellant's appeal challenging denial of customs duty exemption on imported HIV-1 viral load test kits. The Principal Commissioner erroneously restricted exemption notifications to diagnostic kits for HIV antibody detection only, excluding viral load detection kits. CESTAT applied purposive interpretation, holding that technologically advanced HIV diagnostic kits serve identical public health purposes and merit exemption benefits. Relying on Mother Superior precedent regarding liberal construction of beneficial exemption provisions, the tribunal granted exemption from Basic Customs Duty and Countervailing Duty, with only 5% IGST applicable. Additionally, CESTAT set aside value redetermination conducted without providing Special Valuation Branch report to appellant, remitting matter for fresh adjudication with proper procedural compliance. Order dated 30.06.2022 set aside entirely.

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