https://www.taxtmi.com/caselaws?id=761754 CESTAT New Delhi ruled against the appellant who imported ELISA test kits for food testing but sought exemption under Notification No. 50/2017-Cus by claiming they were diagnostic kits. The tribunal held that diagnostic kits under the exemption notification are limited to medical purposes for evaluating biological processes in humans and animals, not food testing. The court applied strict interpretation of exemption notifications and HSN explanatory notes, concluding that food testing kits do not qualify as diagnostic reagents under the notification. The appellant failed to establish eligibility for the exemption benefit. en-us Tue, 29 Oct 2024 00:00:00 +0530 Thu, 14 Nov 2024 16:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761754 CESTAT New Delhi ruled against the appellant who imported ELISA test kits for food testing but sought exemption under Notification No. 50/2017-Cus by claiming they were diagnostic kits. The tribunal held that diagnostic kits under the exemption notification are limited to medical purposes for evaluating biological processes in humans and animals, not food testing. The court applied strict interpretation of exemption notifications and HSN explanatory notes, concluding that food testing kits do not qualify as diagnostic reagents under the notification. The appellant failed to establish eligibility for the exemption benefit. Case-Laws Customs Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761754