https://www.taxtmi.com/caselaws?id=795043 Separately imported QFT Tubes do not qualify for the concessional basic customs duty available to ELISA kits under the cited customs notification. The concession applies to specified diagnostic kits or equipment, not to individual components. QFT Tubes, although intended for use with other ELISA-kit components, are blood-collection tubes containing antigens and do not constitute an ELISA kit in commercial or common parlance. Exemption entries require strict construction, and functional interdependence or end use cannot expand an entry unless the tariff provision expressly makes use or adaptation relevant. Eligibility is determined by the goods' condition at importation. en-us Tue, 14 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795043 Separately imported QFT Tubes do not qualify for the concessional basic customs duty available to ELISA kits under the cited customs notification. The concession applies to specified diagnostic kits or equipment, not to individual components. QFT Tubes, although intended for use with other ELISA-kit components, are blood-collection tubes containing antigens and do not constitute an ELISA kit in commercial or common parlance. Exemption entries require strict construction, and functional interdependence or end use cannot expand an entry unless the tariff provision expressly makes use or adaptation relevant. Eligibility is determined by the goods' condition at importation. Case-Laws Customs Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795043