https://www.taxtmi.com/caselaws?id=95237 Freeze-dried agglutinating sera imported for diagnostic use were treated as eligible for customs exemption because lyophilization did not change their essential character as serum. The Tribunal accepted that agglutinating sera may exist in liquid or freeze-dried form and noted that freeze-drying is commonly used to improve shelf life, storage, and transport. On that basis, the goods remained identifiable as sera and the exemption under Notification No. 13/95-Cus. was available. The denial of exemption was therefore set aside and the benefit restored to the importer. en-us Fri, 24 Nov 2000 00:00:00 +0530 Fri, 09 Dec 2011 11:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95237 Freeze-dried agglutinating sera imported for diagnostic use were treated as eligible for customs exemption because lyophilization did not change their essential character as serum. The Tribunal accepted that agglutinating sera may exist in liquid or freeze-dried form and noted that freeze-drying is commonly used to improve shelf life, storage, and transport. On that basis, the goods remained identifiable as sera and the exemption under Notification No. 13/95-Cus. was available. The denial of exemption was therefore set aside and the benefit restored to the importer. Case-Laws Customs Fri, 24 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95237