https://www.taxtmi.com/caselaws?id=85372 The Collector upheld the importers' claim that the imported Pregnancy Detection Kits/Test, branded as "CLEARVIEW HCG," qualified as "ELISA Diagnostic Tests" for customs purposes. The kits, utilizing a color conjugate system instead of enzymes, were recognized as ELISA tests in the medical community and commercial parlance. The Collector emphasized interpreting exemption notifications based on common or trade parlance rather than strict technical definitions, leading to the dismissal of the revenue's appeal and granting the importers the benefit of exemption under Notification 208/81-Cus. en-us Tue, 02 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85372 The Collector upheld the importers' claim that the imported Pregnancy Detection Kits/Test, branded as "CLEARVIEW HCG," qualified as "ELISA Diagnostic Tests" for customs purposes. The kits, utilizing a color conjugate system instead of enzymes, were recognized as ELISA tests in the medical community and commercial parlance. The Collector emphasized interpreting exemption notifications based on common or trade parlance rather than strict technical definitions, leading to the dismissal of the revenue's appeal and granting the importers the benefit of exemption under Notification 208/81-Cus. Case-Laws Customs Tue, 02 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85372