https://www.taxtmi.com/caselaws?id=780024 CESTAT held that imported Procleix Ultrio assay kits, though based on NAAT rather than antibody detection, are diagnostic kits for detection and prognosis of HIV and fall within the intent of the exemption notifications. Applying purposive interpretation, the tribunal allowed exemption from basic customs duty and directed applicability of the reduced IGST rate (5%) under the IGST Rate Notification. The Commissioner (Appeals) order denying exemption was set aside and the appeal was allowed. en-us Wed, 06 Aug 2025 00:00:00 +0530 Wed, 15 Oct 2025 12:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780024 CESTAT held that imported Procleix Ultrio assay kits, though based on NAAT rather than antibody detection, are diagnostic kits for detection and prognosis of HIV and fall within the intent of the exemption notifications. Applying purposive interpretation, the tribunal allowed exemption from basic customs duty and directed applicability of the reduced IGST rate (5%) under the IGST Rate Notification. The Commissioner (Appeals) order denying exemption was set aside and the appeal was allowed. Case-Laws Customs Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780024