https://www.taxtmi.com/highlights?id=101374 ELFA diagnostic kits were treated as covered by the ELISA exemption because the underlying enzyme-linked immunoassay principle remained the same and only the terminal detection method changed from colourimetric to fluorescence. The Tribunal held that strict construction of exemption entries cannot ignore scientific realities, and applied the genus-species principle and a purposive approach to conclude that technological advancement did not create a separate diagnostic class. It also held that the description of the goods as ELISA kits did not establish wilful suppression or intent to evade duty, so extended limitation was unsustainable. For the relevant period, IGST-related interest and penalty were also held not sustainable. en-us Sat, 04 Jul 2026 08:15:43 +0530 Sat, 04 Jul 2026 08:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101374 ELFA diagnostic kits were treated as covered by the ELISA exemption because the underlying enzyme-linked immunoassay principle remained the same and only the terminal detection method changed from colourimetric to fluorescence. The Tribunal held that strict construction of exemption entries cannot ignore scientific realities, and applied the genus-species principle and a purposive approach to conclude that technological advancement did not create a separate diagnostic class. It also held that the description of the goods as ELISA kits did not establish wilful suppression or intent to evade duty, so extended limitation was unsustainable. For the relevant period, IGST-related interest and penalty were also held not sustainable. Highlights Customs Sat, 04 Jul 2026 08:15:43 +0530 https://www.taxtmi.com/highlights?id=101374