https://www.taxtmi.com/caselaws?id=118126 Imported diagnostic agents used to manufacture diagnostic test kits were treated as eligible for customs duty exemption as life-saving drugs or medicines, because prior exemption notifications and trade understanding had consistently covered diagnostic agents and test kits for Hepatitis B detection. The later notification did not expressly exclude bulk imports, and the Drugs and Cosmetics Act materials, including the Second Schedule and section 3(b)(iv), supported classification of such products as life-saving medicines. In the absence of a specific restrictive definition, a beneficial interpretation applied and the duty benefit was upheld for the assessee. en-us Thu, 02 Feb 2006 00:00:00 +0530 Thu, 28 Jun 2012 16:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118126 Imported diagnostic agents used to manufacture diagnostic test kits were treated as eligible for customs duty exemption as life-saving drugs or medicines, because prior exemption notifications and trade understanding had consistently covered diagnostic agents and test kits for Hepatitis B detection. The later notification did not expressly exclude bulk imports, and the Drugs and Cosmetics Act materials, including the Second Schedule and section 3(b)(iv), supported classification of such products as life-saving medicines. In the absence of a specific restrictive definition, a beneficial interpretation applied and the duty benefit was upheld for the assessee. Case-Laws Customs Thu, 02 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118126