https://www.taxtmi.com/caselaws?id=773786 CESTAT New Delhi allowed the appeal regarding HIV-VL test kits imported by the appellant. The tribunal held that HIV viral load test kits are entitled to exemption from BCD and CVD, with only 5% IGST payable, despite notifications specifically mentioning "HIV antibodies detection" kits. The tribunal applied purposive interpretation, noting these advanced diagnostic kits serve the same public health purpose. The SC precedent in Mother Superior supported liberal construction of beneficial exemption provisions. The tribunal also set aside value redetermination, remitting the matter to adjudicating authority for fresh examination after providing SVB report to appellant. The Principal Commissioner's order dated 30.06.2022 was set aside. en-us Wed, 25 Jun 2025 00:00:00 +0530 Sat, 28 Jun 2025 08:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773786 CESTAT New Delhi allowed the appeal regarding HIV-VL test kits imported by the appellant. The tribunal held that HIV viral load test kits are entitled to exemption from BCD and CVD, with only 5% IGST payable, despite notifications specifically mentioning "HIV antibodies detection" kits. The tribunal applied purposive interpretation, noting these advanced diagnostic kits serve the same public health purpose. The SC precedent in Mother Superior supported liberal construction of beneficial exemption provisions. The tribunal also set aside value redetermination, remitting the matter to adjudicating authority for fresh examination after providing SVB report to appellant. The Principal Commissioner's order dated 30.06.2022 was set aside. Case-Laws Customs Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773786