https://www.taxtmi.com/caselaws?id=778393 The SC dismissed the appeal and upheld the CESTAT decision that the hCG pregnancy rapid test strip and cassette are classifiable under CTH 3002 and fall within the diagnostics test kits exempted in List 4, resulting in basic customs duty at the nil rate; there was no reason to interfere with the CESTAT order, and the impugned demands were appropriately dropped. en-us Thu, 04 Sep 2025 00:00:00 +0530 Tue, 16 Sep 2025 09:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778393 The SC dismissed the appeal and upheld the CESTAT decision that the hCG pregnancy rapid test strip and cassette are classifiable under CTH 3002 and fall within the diagnostics test kits exempted in List 4, resulting in basic customs duty at the nil rate; there was no reason to interfere with the CESTAT order, and the impugned demands were appropriately dropped. Case-Laws Customs Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778393