https://www.taxtmi.com/caselaws?id=116426 Diagnostic test kits eligible under Customs Notification No. 36/96 cannot be denied exemption merely because the import licence carries a research-use remark, if the goods themselves satisfy the notified description and the importer holds a valid licence. The end use of the kits was held immaterial where the notification turned on the character of the goods, not on how they would later be used. The licensing authority was also held not concerned with prescribing the post-import use of goods described in the exemption notification. Exemption was therefore available. en-us Mon, 10 Jan 2005 00:00:00 +0530 Tue, 12 Jun 2012 13:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116426 Diagnostic test kits eligible under Customs Notification No. 36/96 cannot be denied exemption merely because the import licence carries a research-use remark, if the goods themselves satisfy the notified description and the importer holds a valid licence. The end use of the kits was held immaterial where the notification turned on the character of the goods, not on how they would later be used. The licensing authority was also held not concerned with prescribing the post-import use of goods described in the exemption notification. Exemption was therefore available. Case-Laws Customs Mon, 10 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116426