https://www.taxtmi.com/caselaws?id=244677 A beneficial customs exemption for HIV diagnostic kits was treated as extending to an essential imported item used to make the kit function, where the notification was broadly worded and covered diagnostic kits for detection of HIV antibodies. The exemption was not confined to a fully assembled kit imported as one unit, and the imported goods were accepted as part of the diagnostic use. A revenue distinction between complete kits and consumable components was found inconsistent with the object of the notification, so exemption remained available to the imported item. en-us Fri, 08 Jun 2012 00:00:00 +0530 Wed, 05 Mar 2014 16:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244677 A beneficial customs exemption for HIV diagnostic kits was treated as extending to an essential imported item used to make the kit function, where the notification was broadly worded and covered diagnostic kits for detection of HIV antibodies. The exemption was not confined to a fully assembled kit imported as one unit, and the imported goods were accepted as part of the diagnostic use. A revenue distinction between complete kits and consumable components was found inconsistent with the object of the notification, so exemption remained available to the imported item. Case-Laws Customs Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244677