https://www.taxtmi.com/caselaws?id=761962 CESTAT NEW DELHI upheld the Commissioner's decision classifying hCG pregnancy test strips and cassettes under CTH 3002, granting nil customs duty exemption. The tribunal determined that agglutinating sera, being the only active component essential for test reactions, provides the essential character to these diagnostic kits. Other components like membrane sheets, plastic cassettes, and absorbents were deemed passive components for stability. The decision relied on precedent from Inter Care case, confirming exemption notifications apply to pregnancy test kits based on agglutinating sera. en-us Tue, 19 Nov 2024 00:00:00 +0530 Wed, 20 Nov 2024 12:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761962 CESTAT NEW DELHI upheld the Commissioner's decision classifying hCG pregnancy test strips and cassettes under CTH 3002, granting nil customs duty exemption. The tribunal determined that agglutinating sera, being the only active component essential for test reactions, provides the essential character to these diagnostic kits. Other components like membrane sheets, plastic cassettes, and absorbents were deemed passive components for stability. The decision relied on precedent from Inter Care case, confirming exemption notifications apply to pregnancy test kits based on agglutinating sera. Case-Laws Customs Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761962